Legal Document

Title: The Customs Act, 1969
Type: Law
Issuing Agency: National Board of Revenue (NBR)
Responsible Agency: National Board of Revenue
Issuing Date: 08-03-1969

INDEX

CHAPTER I - PRELIMINARY

CHAPTER II - APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

CHAPTER III - DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS­ STATIONS, ETC.

CHAPTER IV - PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION

CHAPTER V - LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS­ DUTIES

CHAPTER VI - DRAWBACK

CHAPTER VII - ARRIVAL AND  DEPARTURE  OF CONVEYANCE

CHAPTER VIII - GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS­STATIONS

CHAPTER IX -DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

CHAPTER X -CLEARANCE OF  GOODS  FOR HOME­ CONSUMPTION

CHAPTER XI - WAREHOUSING

CHAPTER XII - TRANSHIPMENT

CHAPTER XIII - TRANSIT TRADE

CHAPTER XIV - EXPORTATION  OR  SHIPMENT AND RELANDING

CHAPTER XV - SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR  EXPORTED BY POST

CHAPTER XVI - PROVISIONS  RELATING TO COASTAL GOODS  AND VESSELS

CHAPTER XVII - OFFENCES  AND PENALTIES

CHAPTER XVIII -PREVENTION OF SMUGGLING ­ POWERS OF SEARCH, SEIZURE AND  ARREST­ADJUDICATION  OF OFFENCES

CHAPTER XVIIIA - ALTERNATIVE  DISPUTE RESOLUTION

CHAPTER XIX - APPEALS  AND REVISION

CHAPTER XX - MISCELLANEOUS



THE CUSTOMS ACT, 1969

(ACT NO. IV OF  1969).

[8th March, 1969]

An Act to consolidate and amend the law relating to customs. 1   2

WHEREAS it is expedient to consolidate and amend the law relating to the levy and collection of customs­duties and to provide for other allied  matters;

It is hereby  enacted as  follows:­

 

 

CHAPTER I

PRELIMINARY

Short title, extent and commencement

1.

(1) This Act may be called the customs Act, 1969.

(2)    It extends to the whole of Bangladesh.

(3)    It shall come into force on such  date  as  the Government may, by notification in the official Gazette, appoint.

Definitions               

2.  In  this  Act,  unless  there  is  anything  repugnant  in  the subject or context,­

3[ (a) “agent”  means  any  person,  including  a shipping agent, clearing and forwarding agent, cargo agent, 4[ and freight forwarding agent], licensed  under  section  207,  or any person permitted  to  transact  any  business under section 208;]

5[ (aa) “Appellate Tribunal” means the  customs, Excise  and মূল্য সংযোজন কর Appellate  Tribunal  constituted  under  section 196;]

(b) “appropriate officer”, in relation to any functions to be performed under this Act, means the officer of customs to whom such functions have been assigned by or  under  this Act;

6[ (bb) “Bangladesh customs­waters” means the waters extending into the sea to  a  distance  of  twelve  nautical miles measured from the appropriate  base  line  on  the coast of  Bangladesh;]

7[ (c) “bill of entry” means a bill of entry delivered under section 79, and  includes,  an  electronically  transmitted  bill of entry in such cases and in such manner containing such particulars as  the  Board may specify;]

8[ (d) “bill of export”  means  a  bill  of  export  delivered under section 131, and  includes  an  electronically transmitted bill of export in such cases and in such manner containing such particulars as  the  Board may  specify;]

9[ (e) “Board” means the National Board of Revenue constituted under the National  Board  of  Revenue Order, 1972 (President's Order  No. 76 of   1972);]

(f)     “coastal goods” means goods transported in  a  vessel from one port in Bangladesh to  another,  but  does  not include imported  goods  on  which  customs­duty  has not been paid;

10[ (ff) “container”  means  a  receptacle  of  permanent nature, having an internal volume of  one  metre  or more, fully or partially enclosed to constitute a compartment for containing goods  and  specially designed  to facilitate carriage of goods by one or more modes  of  transport, without intermediate reloading, and ready handling, particularly when transferred  from  one  mode  of  transport to another  and strong enough for repeated   use;

(fff) “controlling authority”, in relation to any  customs­ airport, customs­port, customs­inland container depot or customs­station, means the owner  or  legal occupier  thereof or  any  person having legal  control thereof;]

(g)     “conveyance” means any means of transport used for carrying goods or passengers such as a vessel, aircraft, vehicle or animal;

(h)      “customs ­airport” means any airport declared under section 9 to be a customs­airport;

(i)     “customs­ area” means the limits of the customs­station specified under section 10 and includes any area in which imported goods or goods for export  are  ordinarily  kept before clearance by the customs authorities;

11[ (ii) “customs computer system” means the customs computerised entry processing system established by the Board for the purposes of this    Act;]

12[ (iii) “customs­inland container depot” means any place declared under section 9 to be a customs­inland container depot;]

(j)    “customs­port” means any place declared under section 9 to  be  a  port for  the  shipment and landing of goods;

(k)    “customs­station” means any customs­port, customs­ airport or any land customs­station;

13[ (kk) “export manifest” means an export  manifest delivered under section 53, and includes an electronically transmitted export manifest in such cases and  in  such manner containing such particulars as the Board  may specify;]

(l)    “goods” means all movable goods and includes­

(i)    conveyances,

(ii)     stores and materials,

14[  (iii) baggage,

(iv)     currency and negotiable instruments,

(v)    electronic data.]

15[ (ll) “import manifest” means an  import  manifest delivered under sections 43 and 44, and includes an electronically transmitted import manifest in such cases    and in such manner containing such  particulars  as  the  Board may specify;]

(m)     “land customs­station” means any place including an inland river port declared under section 9 to be a land customs­station;

(n)     “master” when used in relation  to  any  vessel, means any person, except a pilot or harbour  master, having command or charge of such vessel;

(o)    “officer of customs” means an officer appointed under section 3;

16[  * * *]

17[ (pp) “person” includes a company,  partnership, association, firm or  a body of   persons;]

(q)    “person­in­charge” means­

(i)    in relation to a vessel, the master of the vessel;

(ii)     in relation to an aircraft, the commander or pilot  in charge of the aircraft;

(iii)      in relation to a railway train, the conductor, guard or other person having the chief direction of the train;

(iv)     in relation to any other conveyance, the driver or any other person having control of the conveyance;

18[ (qq) “pre­shipment  inspection  agency”  means  any person appointed under section 25A as a pre­shipment inspection agency and includes a representative of that person;]

19[ (qqa) “prescribed” means prescribed by  rules  or  order, as  the  case may be;]

20[ (qqq) “registered user”, in relation to  a  customs computer system, means a user of that  system  and registered for the purposes of this Act;]

(r)    “rules” means the rules made under this Act;

21[ (s) “smuggle” means to bring into or take out of Bangladesh in breach of  any  prohibition  or  restriction  for the time being in force; or evading payment of customs­ duties or taxes leviable   thereon,­

(a)    narcotics, narcotic drugs or psychotropic substance; or

(b)    gold bullion, silver bullion, platinum, palladium, radium, precious stones, currency, manufactures of gold or silver or platinum or palladium or  precious  stones,  or  any  other goods notified by the Government in the official Gazette, in each case exceeding 22[ Taka ten lakhs] in value; or

(c)     any goods concealed in any manner in any  place  on board any ship,  vessel  or  aircraft  or  in  any  other vehicle or in any baggage or cargo or on person; or

(d)      any other goods by any route other than  a  route declared under section 9 or 10 from any place other than a customs­station; and includes an attempt, abetment or connivance of so bringing in  or  taking  out  of  such goods; and all cognate words and expressions shall be construed accordingly;]

23[ 24[ (t) “special bonded warehouse” means a private warehouse licensed under section 13  and  which  is  a hundred percent export oriented industry  to be   determined as such by the Board  for  the  purpose  of  exemption from the  provision of  sub­section (2) of  section 91;]

(tt) “warehouse” means of place appointed under section 12 or a place licensed under section   13;]

(u)      “warehousing station” means a place declared as a warehousing station under section 11;

(v)      “wharf ” means any place in  customs­port  approved under clause (b) of section 10 for the loading and unloading of  goods or  any  class of goods.

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CHAPTER II

APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

Appointment of officers of customs

25[ 3. For the purposes of this Act, the Board may, by notification in the official  Gazette,  appoint,  in  relation  to any area or  function  specified in the notification, any person to be­

26[ (a) a Chief Commissioner of Coustoms; (aa) a  Commissioner  of Coustoms;]

(b)    a Commissioner of customs (Appeal);

(c)    a Commissioner of customs (Bond);

(d)   a   Commissioner   of customs   (Valuation and Internal Audit);

(e)   a     Director      General     (customs      Intelligence      and Investigation);

27[ (f) a    Director     General     (Audit,     Intelligence     and Investigation,  Value  Added Tax);]

(g)    a Director General (Duty Exemption and Drawback);

(h)    a Director General (Training);

28[  (hh) a  Director  General, Central  Intelligence Cell;]

29[ (i) an Additional Commissioner of customs  or  an Additional Director General  or  a  Director  (Central Intelligence Cell);

(j) a Joint Commissioner of customs or a Director or a Joint Director  (Central  Intelligence Cell);]

(k) a   Deputy    Commissioner     of   customs    or   a   Deputy Director;

(l) an Assistant Commissioner of customs or an Assistant Director;

[ (ll) a  Revenue Officer;]

(m)    an officer of customs with any other designation.] 30[

Powers and duties of officers of customs

4. An officer of customs appointed under section 3 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act;  and he shall also be competent to  exercise all powers  and discharge all duties conferred or imposed upon any officer subordinate  to him:

Provided that, notwithstanding  anything  contained  in  this Act or the rules, the Board  may,  by  general  or  special order, impose such limitations or conditions on the   exercise of such powers and  discharge  of  such  duties  as  it  thinks fit.

Delegation of powers

31[ 5. The Board  may, by  notification  in the official Gazette, and subject to  such  limitations  or  conditions,  if any, as may be specified therein, empower by name or designation­

32[ (a) any Additional Commissioner of customs to exercise any of the powers of a Commissioner of customs specified in clauses (a),  (b),  (c) and (d) of  section  3;]

(b)    any Joint Commissioner of customs  to  exercise  any of the powers of an Additional Commissioner of customs or a Commissioner of customs 33[ specified  at  clauses  (a), (c) and (d) of section 3];

(c)    any Deputy Commissioner  of  customs  to  exercise any of the powers of a Joint Commissioner of customs or an Additional Commissioner of customs;

(d)    any Assistant Commissioner of customs to exercise   any of the powers of a Deputy Commissioner of customs;

(e)     any other officer of customs to exercise any  of  the powers of an Assistant Commissioner of customs.]

Entrustment of functions of the customs officers to certain other officers

6.    The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any  functions of any officer of customs  under  this  Act  to  any  officer of the Government.

Assistance to the officers of customs

34[ 7. Assistance to the  officers  of  customs.­  All  officers and staffs of government and semi­government organizations, law enforcement agencies, security forces, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non­government organizations shall  assist the officers of customs in the discharge of  their functions under  this Act.

8.  Notwithstanding anything contained in any  other  law,  no service on jury or inquest or as assessors officer of the Board or Commissioner of  customs  and  no other officer of  customs  whom  the  Board or Commissioner of customs deems it necessary to exempt on  grounds  of public duty, shall be  compelled to  serve on  35[  an inquest].

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CHAPTER III

DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS­ STATIONS, ETC.

Declaration of customs­ports, customs­ airports, etc

9.     The Board may, by notification in the official Gazette, declare­

(a)     the ports and airports which alone  shall  be  customs­ ports or customs­airports for the unloading  of  imported goods and loading of goods for export or any class of such goods;

(b)     the places which alone shall  be  land  customs­stations 36[ or customs­inland container depot] for the clearance of goods or any class of goods imported or to be exported  by land or inland waterways;

(c)    the routes by which alone goods or any class of goods specified in the notification may pass by land or inland waterways into or out of Bangladesh,  or  to  or  from  any land customs­station or to or from any land frontier;

(d)    the places which alone  shall  be  ports  for  the carrying on of coastal trade with any specified customs­ports in Bangladesh; and

(e)    what shall for the  purposes  of  this  Act  be  deemed to be a custom­house and the limits thereof.

Power to approve landing places and specify limits of customs­ stations

10.    The Board may, by notification in the official Gazette­

(a)    specify the limits of any customs­station; and

(b)     approve proper places in any customs­station for the loading and unloading of goods or any class of goods.

Power to declare warehousing stations

11.    The Board may, by notification in the official Gazette, declare places to be warehousing stations at which  alone public warehouses may  be  appointed  and  private warehouses may be licensed.

Power to appoint public warehouses

12.     At any warehousing station, the 37[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] may, from time to time, appoint public warehouses wherein dutiable  goods  may  be deposited without payment of customs­duty.

Licensing of Private warehouses

38[ 13. (1) Subject to sub­section (2), at any warehousing station, the Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board may, license private warehouses wherein dutiable goods imported by or on behalf of the  licensee,  or  any  other  imported goods in respect of which facilities for deposit in a public warehouse  are not available, may  be  deposited

(2)     The Board may, from time  to  time,  by  notification in the official Gazette, impose conditions, limitations or restrictions­

(a)    on granting licence for private warehouse;

(b)    on goods to be warehoused; and

(c)    on import entitlement of the warehouse.

(3)      The Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board may, suspend or cancel a licence granted under sub­section (1)­

(a)    if the licensee contravenes any provision of  this  Act or the rules made thereunder  or  commits  breach  of  any  of the conditions of the licence; or

(b)     in the case where, he deems fit, a license to  be suspended or cancelled in the public interest:

Provided that in case of cancellation of any licence, the licensee  shall  be  served with a  show  cause  notice  of thirty days,    and   be   given    a   reasonable    opportunity    of   being heard.]

Stations for officers of customs to board and land

14.    The Commissioner of customs may, from time to time, appoint, in or near any customs­ports,  stations  or  limits  at or within which vessels arriving at or departing from such port shall bring to for the boarding or landing of officers of customs, and may, unless  separate  provisions  therefore have been made under the Ports Act, 1908  (XV  of  1908) direct at what particular place in any such port vessels, not brought into port by pilots, shall anchor or moor.

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CHAPTER IV

PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION

Prohibitions            

15.  No  goods  specified  in  the  following  clauses  shall    be brought,  whether  by  air or  land or  sea, into Bangladesh:­

(a)    counterfeit coin;

(b)    forged or counterfeit currency notes 39[ and any other counterfeit product];

(c)    any obscene book, pamphlet, paper, drawing, painting, representation, figure, photograph, film  or  article  40[  , video or audio recording, CDs or recording on any other media];

(d)     41[  goods  having  applied  thereto  a  counterfeit  trade mark  within  the  meaning  of  the   Penal   Code  (  Act  XLV  of 1860),  or  a  false  trade  description  within  the  meaning  of the  ট্রেডমার্ক আইন,  ২০০৯ (২০০৯ সনের ১৯ নং আইন) (Trademarks Act, 2009 (Act No.  19 of  2009));]

(e)    goods made or produced outside Bangladesh and having applied thereto any name or  trade  mark, being  or purporting to be the name or trade  mark of  any manufacturer, dealer or trader in Bangladesh unless­

(i)     the name or trade mark is, as to  every  application thereof, accompanied by a definite indication of the goods having been made or produced in a  place  outside Bangladesh; and

(ii)     the country in which that place is situated is in that indication shown in letters as large and conspicuous as any letter in the name  or  trade  mark, and  in the same language and character as the name or trade mark;

(f)     piece­goods manufactured outside Bangladesh (such  as are ordinarily sold by length  or  by  the  piece),  unless the real length thereof in standard 42[ metres] or other measurement for the time  being  applying  in  Bangladesh has been conspicuously stamped on each piece in Arabic numerals; 43[ ***]

44[ (g) goods made or produced outside Bangladesh and intended for sale, and having applied thereto, a  design in which copyright exists under the Patents And  Designs Act, 1911 (Act No. II of 1911) and in  respect  of  the  class  to which the goods belong and any fraudulent or  obvious imitation of such  design  except  when  the application  of such design has been made with the license  or  written consent of the registered proprietor of the design; and

(h) goods or items produced outside Bangladesh involving infringement of কপিরাইট আইন, ২০০০ (২০০০ সনের ২৮ নং আইন) (Copyright Act, 2000 (Act No.  28 of  2000)]  or  infringement of layout design of integrated circuit that are  intended  for sale or use for commercial purposes within the territory of Bangladesh.)]

Power to prohibit or restrict importation and exportation of goods

16.       The Government may, from time to  time,  by notification in the official Gazette, prohibit or restrict the bringing in to or taking out of Bangladesh of any goods of specified description by air, sea or land.

Detention and confiscation of goods imported in breach of section 15 or section 16

45[ 17. Where  any  goods  are  imported  into  or attempted to be exported out of Bangladesh in violation  of the provisions of the section  15  or  of  a  notification under section 16, such goods shall, without prejudice to any other penalty to which the offender  may be  liable under  this  Act, or any other law, be liable to be detained and confiscated and shall be disposed of in such a manner as may be prescribed.]

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CHAPTER V

LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS­ DUTIES

Goods dutiable        

46[  18.  (1)  Except  as  hereinafter  provided, customs­duties shall  be  levied at  such  rates  as  are  prescribed in the First Schedule 47[ * * *] or under any other law  for  the  time being in force  on

(a)    goods imported into, or exported from, Bangladesh;

(b)    goods brought from any foreign country to any customs­station, and without payment of duty there, transhipped or transported for, or thence carried to, and imported at, any other customs station; and

(c)    goods brought in bond from one customs station to another 48[ :

Provided that no customs­duty under this Act or other tax leviable by a customs officer under any other  law  for  the time being in force shall be levied or collected in respect thereof, if­

(a)     in value of the goods in any one consignment do not exceed one thousand Taka; and

(b)    the total amount of such duty and tax does not exceed Taka one thousand.]

49[ (2) The Government may, by notification in the official Gazette, levy, subject to such conditions, limitations or restrictions as it  may  deem  fit  to  impose,  a  regulatory duty on all or any of the goods  specified  in  the  First Schedule at the rate not exceeding the highest rate of customs­duty  50[  * * *]  specified in the  said Schedule.]

51[ Explanation.­ The rate of regulatory duty on any such goods may be higher than that of the customs­duty  leviable on that goods as prescribed in the said Schedule, provided such regulatory duty does not exceed the highest rate of customs­duty of that  Schedule.]

(3)     The regulatory duty levied  under  sub  section  (2) shall be in addition to  any  duty  imposed under  sub  section  (1) or under any other law for the time being in force.

(4)     Any notification issued under sub  section  (2)  shall,  if not earlier rescinded, stand rescinded on the expiry of the financial year in which it was issued.]

(5)    and (6) [Added by section 5 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন) and subsequently omitted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন).]

Imposition of countervailing duty

52[ 18A. (1) Where any country or territory pays, bestows, directly or indirectly, any subsidy upon the manufacture or production therein  or  the exportation  therefrom  of any goods including any subsidy  on  transportation  of  such goods, then, upon the importation of any such goods into Bangladesh, whether the  same  is  imported  directly  from the country of manufacture, production or otherwise, and whether it is imported in the same condition as  when exported from the country of manufacture  or  production or has been changed  in  condition  by  manufacture, production or otherwise, the Government may, by notification in the official Gazette, impose a countervailing duty not exceeding the  amount of  such subsidy.

Explanation.­ For the purposes  of  this  section,  subsidy shall  be  deemed to  exist, if­

(a)    there is financial contribution by a Government, or any public body within the territory of  the exporting  or producing country, that is, where­

(i)     a Government practice involves a  direct  transfer  of funds (including grants, loans and equity  infusion)  or potential direct transfer of funds or liabilities or both;

(ii)     Government revenue that  is  otherwise  due  is  forgone or not collected (including fiscal incentives);

(iii)      a Government provides goods or services other than general infrastructure or purchases goods;

(iv)     a Government makes payments to  funding mechanism, or entrusts or directs a private body to  carry  out  one or more of the type of  functions  specified  in  clauses  (i), (ii) and (iii) which  would  normally be  vested  in  the Government and the practice, in no real sense, differs from practices normally followed by Governments; or

(b)    a Government grants or maintains any form of income or price support, which operates directly or indirectly to increase export of any goods from, or to reduce import of any goods to its territory, and  a  benefit  is  thereby conferred.

(2)    The Government may, pending the determination of the amount of subsidy,  in  accordance  with  the  provisions  of this section and the rules made thereunder impose a countervailing duty under this sub­section not exceeding the amount of such  subsidy  as  provisionally  estimated  by  it and if such countervailing duty exceeds the subsidy as so determined,­

(a) the    Government shall, having regard to such determination and as soon as may be after be after such determination reduce  such countervailing  duty; and

(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so   reduced.

(3)      Subject to any rules made by the Government, by notification in the official Gazette, the countervailing duty under sub­section (1) or sub­section (2) shall not be levied unless it is determined that­

(a)    the subsidy relates to export performance;

(b)    the subsidy relates to the use  of  domestic  raw materials over imported raw materials in  the  exported goods; or

(c)    the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing  or  exporting the goods unless such a subsidy is for­

(i)    research activities conducted by or on behalf of persons engaged in the manufacture, production or export; or

(ii)   assistance to disadvantaged  regions  within the territory of the exporting country; or

(iii)  assistance to promote  adaptation  of  existing  facilities to new environmental requirements.

(4)     If the Government, is of  the  opinion that the  injury  to the domestic industry which is difficult to repair, is caused by massive imports in a  relatively  short  period,  of  the goods benefiting from subsidies  paid  or  bestowed  and where in order to preclude  the  recurrence of  such injury,  it is necessary to levy countervailing duty retrospectively, the Government may, by notification in the official  Gazette, impose countervailing duty from a date prior to the date of imposition of countervailing duty under  sub­section  (2) but not beyond ninety days from the date of  notification under that sub­section and notwithstanding anything  contained in any law for the time being in force, such duty  shall  be payable from the date as specified in the notification issued under this sub­section.

(5)     The countervailing duty chargeable under this  section shall be in addition to  any  other  duty  imposed  under this Act or any other law for the time being in force.

(6)    The countervailing duty imposed under this section shall unless revoked earlier, cease  to  have  effect on  the expiry of five years from the date of such imposition:

Provided that if the Government, in a review,  is  of  the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidisation  and  injury,  it may, from time to time, extend the period  of  such imposition for a further period of  five  years  and  such further period shall commence from the  date  of  order  of such extension:

Provided further that where a review initiated before the expiry of the  aforesaid period  of  five  years  has  not come to a conclusion before such expiry, the countervailing  duty may continue  to  remain in force  pending  outcome  of  such a  review for  a  further  period not exceeding one year.

(7)     The amount of any subsidy referred to in sub­section

(1) or sub­section (2) shall, from time  to  time,  be ascertained and determined by the Government, after such inquiry as it may consider necessary and  the Government may, by notification in the official  Gazette,  make  rules for the identification of such goods and for the assessment and collection of any countervailing duty imposed upon the importation thereof  under  this section.

(8) No proceeding  for  imposition  of  countervailing duty under this section shall commence unless the Bangladesh Tariff Commission, on receipt of  a  written application by  or on behalf of a domestic industry,  informs  the Government that there is prima­facie evidence of injury  which is  caused by direct or indirect subsidy on any  particular  imported goods.

Imposition of anti­dumping duty

18B. (1) Where  any  goods  are  exported  from  any country or territory (hereinafter in this section referred to as the exporting country or territory) to  Bangladesh  at  less than the normal value, then, upon the importation of such goods into Bangladesh, the  Government  may,  by  notification  in the official Gazette, impose an anti­dumping duty not exceeding the  margin of  dumping in relation to such  goods.

Explanation.­ For  the purposes of this   section,­

(a)     “margin of dumping”, in relation to any  goods,  means the difference between its export  price  and  its  normal value;

(b)     “export price”, in relation to  any  goods,  means  the price of the goods exported from the exporting country or territory and in cases where there is no export  price  or where the  export price is unreliable because  of  association or a compensatory arrangement between  the  exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported goods are first resold to an independent buyer,  or  if the goods are not resold  to  an  independent  buyer,  or  not resold in the condition as  imported,  on  such  reasonable basis as may be determined in accordance with  the rules made under sub­section (6);

(c)    “normal value”, in relation to any goods, means­

(i)     the comparable price, in  the  ordinary  course  of trade, for the like goods when meant for consumption in  the exporting country or territory as determined  in accordance with the rules made under sub­section (6); or

(ii)      when there are no sales of the like  goods  in the ordinary course of trade in the domestic market of the exporting country or territory, or, when because of the particular market situation or low  volume  of  the  sales  in the domestic market of the exporting country  or territory, such sales do not permit a proper comparison, the normal value shall be either­

(a)    comparable representative price of the like goods when exported from the exporting country or territory or an appropriate third country as determined in accordance  with the rules made under sub­section (6); or

(b)    the cost of  production  of  the  said goods  in the country of origin along with reasonable addition for administrative, selling and general costs and for profits, as determined in accordance with the rules made under sub­section (6):

Provided that in the case of import of the goods from a country other than the country of  origin  and  where  the goods have been merely transhipped through the country of export or such goods are not produced in the country of export, or there is no comparable price in the country of export, the normal  value  shall  be  determined with reference to  the  price  in country  of origin.

(2)    The Government may, pending the determination of the normal value and the margin of dumping in relation to any goods, in accordance with the provisions of this section and the rules made thereunder, impose on the  importation  of such goods into Bangladesh an anti­dumping duty  on  the basis of a provisional estimate  of  such  value  and  margin and if such anti­dumping duty exceeds the margin as so determined­

(a)    the Government shall, having regard to such determination and as soon as may be  after such determination, reduce such anti­dumping duty; and

(b)    refund shall be made of so much  of  the anti­dumping duty which has been collected as is in excess  of  anti­ dumping duty as so reduced.

(3)     if the Government, in respect of  the  dumped  goods under inquiry, is of the opinion that­

(i)     there is a history of  dumping  which  caused  injury  or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping cause injury; and

(ii)      the injury is caused by massive dumping of goods imported in a relatively short time which in  light  of  the timing and the volume  of  imported  goods  dumped  and other circumstances, is likely to seriously undermine the remedial effect of  the anti­dumping  duty  liable to be levied, the Government may, by notification in the official Gazette, levy anti­dumping duty retrospectively from a date prior to the date of imposition of anti­dumping duty under sub­section (2) but  not  beyond  ninety  days  from  the date of notification under that sub­section and notwithstanding anything contained in any law for the time being in force, such duty shall be  payable  at such rate  and from such date as may be specified in the notification.

(4)      The anti­dumping duty chargeable under  this  section shall be in addition to  any  other  duty  imposed  under this Act or any other law for the time being in force.

(5)    The anti­dumping duty imposed under this section shall, unless revoked earlier, cease  to  have  effect on  the expiry of five years from the date of such imposition:

Provided that if the Government, in a review,  is  of  the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury,  it may, from time to time, extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension:

Provided further that where a review initiated before the expiry of the  aforesaid period  of  five  years  has  not come to a conclusion before such expiry,  the  anti­dumping duty may continue to remain in force  pending  the  outcome of such a  review for  a  further  period not exceeding one year.

(6)     The margin of dumping as referred to in sub­section(1) or sub­section (2) shall, from time to time,  as ascertained and determined by the Government after such inquiry as it may consider necessary and  the Government may, by notification in the official  Gazette,  make  rules for the purposes of this section and without prejudice to the generality of the foregoing, such rules may provide for the manner in which goods liable for any  anti­dumping  duty under this section may be identified and for the manner in which the export price and the normal value of  and  the margin of dumping in relation to such goods may be determined and for the assessment and collection of such anti­dumping duty.

(7) No  proceeding  for  imposition  of  anti­dumping duty under this section shall commence unless the Bangladesh Tariff Commission, on receipt of  a  written application by  or on behalf of a domestic industry,  informs  the Government that there is prima­facie evidence of injury  which is  caused by  dumping on any  particular  imported goods.

No imposition under section 18A or 18B in certain cases

18C. (1) Notwithstanding  anything  contained  in section 18A or  section 18B­

(a)    no goods shall be subjected to both countervailing  duty and anti­dumping duty  to  compensate  for  the  same situation of dumping or export subsidisation;

(b)    The Government shall  not  levy  any  countervailing duty or anti­dumping duty­

(i)       under section 18A or section 18B by  reasons  of exemption of such goods from duties or taxes borne by the like goods when meant for consumption in the  country of origin or exportation or by reasons of  refund of  such  duties or taxes;

(ii)     under sub­section (1) of each of these sections, on the import into Bangladesh of  any  goods  from a member country of the World Trade Organization or from a  country with which the Government of the People's Republic of Bangladesh has a most favoured nation agreement (hereinafter referred as a specified country), unless in accordance with the rules  made  under  sub­section  (2)  of this section, a determination has been made that import of such goods into Bangladesh causes or threatens to cause material injury to any established industry in Bangladesh or materially retards the establishment of any industry in Bangladesh; and

(iii)       under sub­section (2) of each of these sections  on import into Bangladesh of any goods from the specified countries unless in accordance with the rules made under sub­section (2) of this section,  preliminary  findings  have been made of subsidy or dumping and consequent injury to domestic industry; and a  further  determination  has  also been made that a duty is necessary to prevent injury being caused during the investigation:

Provided that nothing contained in sub­clauses  (ii) and   (iii) of clause (b) shall apply if a countervailing duty or an anti­ dumping duty has been imposed on any goods  to prevent injury or threat of an injury to the domestic  industry  of  a third country  exporting the  like goods  to Bangladesh;

(c)    The Government may not levy­

(i)    any countervailing duty under section 18A, at any time, upon receipt of satisfactory voluntary undertaking from the Government of the  exporting  country  or  territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the goods and if the Government is satisfied that injurious effect of the subsidy is eliminated thereby;

(ii)     any anti­dumping duty under section 18B, at any time upon receipt of satisfactory voluntary undertaking from any exporter to revise its prices  or  to  cease  exports  to  the area in question at dumped price and if the Government is satisfied that the injurious  effect  of  dumping  is eliminated by such action.

(2) The Government may, by notification in the official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the  foregoing,  such rules may provide for  the manner  in which  any investigation may be made for the purposes of this  section, the factors to which regard shall be paid in any such investigation and for all matters connected with such investigation.

Appeal against imposition of countervailing or

18D. (1) An appeal against the order of determination or review thereof regarding  the  existence,  degree  and  effect of  any  subsidy  or  dumping  in  relation  to  import  of    any anti­dumping goods  shall  lie  to  the  customs,  Excise  and মূল্য সংযোজন কর  duty Appellate Tribunal constituted under section   196.

(2)     Every appeal under this section shall be filed  within ninety days of the date of order under appeal:

Provided that the Appellate  Tribunal  may  entertain any appeal after the  expiry of  the  said period of  ninety days,  if it is satisfied that the appellant was prevented by sufficient cause  from filing the  appeal  in time.

(3)    The Appellate Tribunal may, after giving the  parties  to the appeal, an opportunity of being heard, pass such orders thereon as it thinks  fit,  confirming,  modifying  or annulling the order appealed against.

(4)    Every appeal under sub­section (1) shall be heard by a special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such  Bench  shall consist of the President  and  not  less  than  two  members and shall include one technical member and one judicial member.]

Imposition of safeguard duty

53[ 18E. (1) If the Government,  after  conducting  such enquiry as it deems fit, is satisfied that any article is being imported into Bangladesh in such increased quantities and under such conditions that such importation may cause or threaten to cause serious injury  to  domestic  industry,  it may, by notification in the official Gazette,  impose a safeguard duty on that  article:

Provided that the Government, may, by notification in the official Gazette, exempt any goods from the whole  or  any part of safeguard duty leviable thereon, subject to such conditions, limitations or restrictions as  it  thinks  fit to impose.

(2)    The Government may, pending the determination under sub­section (1) of the injury or threat thereof, impose a provisional safeguard duty on the basis of a preliminary determination in the prescribed manner that increased imports have caused  or  threatened  to  cause  serious injury to  a  domestic industry:

Provided that where, on  final  determination,  the Government is of the opinion  that  increased  imports have not caused or threatened to cause serious injury  to  a domestic industry, it shall refund the duty so collected:

Provided further that the provisional  safeguard  duty  shall not remain in force for more than  two  hundred  days from the  date  on which it was  imposed.

(3)      The duty chargeable under this section shall be  in addition to any other duty imposed under this Act or  under any other law for the time being in force.

(4)      The duty imposed under this section  shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such imposition:

Provided that if the Government is of the opinion that the domestic industry has taken measures to  adjust  to  such injury or threat thereof and it is necessary  that  the safeguard duty should continue to  be  imposed,  it may extend the  period of  such imposition:

Provided further that in no case the safeguard duty shall continue to be imposed beyond a  period of  ten years from the  date  on which such duty  was first imposed.

(5)      The Government may, by notification in the official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the  foregoing,  such rules may provide for  the  manner  in  which  articles liable for safeguard duty may be identified and for the manner in which the causes of serious injury or causes of threat  of serious injury in relation to  such  articles may  be determined and for the assessment and collection of such safeguard duty.

(6)    For the purposes of this section,­

(a)    “domestic industry” means the producers­

(i)     as a whole of the like article or a directly competitive article in Bangladesh; or

(ii)     whose collective output of the like article or a directly competitive article in Bangladesh  constitutes  a  major share of the total production of the said article in Bangladesh;

(b)      “serious injury” means an injury causing significant overall impairment in the position of a domestic industry;

(c)     “threat of serious injury” means a clear and imminent danger of serious injury.]

General power to exempt from customs­duties

19. 54[ (1)] 55[ If the Government is satisfied, after consultation with the Board, that  it  is  necessary  in  the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any,  as  it thinks  fit  to impose], by notification in the official Gazette, exempt any goods imported into, or  exported  from,  Bangladesh  or into or from any specified port or  station or  area  therein, from the whole or any part of the customs­duties  chargeable thereon 56[ :

Provided that if, in a financial year, exemption under this sub­section is given in respect of  any  goods,  the  rate  of duty cannot be  changed more than once  in that year  so  as to increase that  rate.

57[ (2) An exemption  granted  under  sub­section  (1) shall be effective from the date mentioned in  the  notification issued under  that sub­section.]

58[Government’s power] to grant exemption from duty in exceptional circumstances

20. 59[ If the 60[ Government] is satisfied that  it is necessary in the public interest to do so, it may, under circumstances of exceptional nature], subject to such conditions, limitations or restrictions,  if  any,  as  it thinks fit to impose, by a special order in each case recording such circumstances, exempt any goods from  payment  of  the whole or any  part  of  the customs­duties  chargeable thereon.

Power to deliver certain goods without payment of duty and to repay duty on certain goods

21.    Subject to such conditions, limitations or  restrictions,  as it thinks fit to impose,  the Board  61[  or  any  other authority authorised by the Board in writing in this behalf] may, in such general  cases as may be  prescribed by   rules or in particular cases by special order, authorise­

(a)      the delivery without payment of the customs­duties chargeable thereon of goods which are imported only temporarily with a view to subsequent exportation;

(b)    the delivery without payment of  the  whole  or  any part of the customs­duties chargeable thereon of imported  goods of such classes or descriptions,  as  it may  prescribe, intended to be used in the production, manufacture, processing, repair or refitting  in  Bangladesh  of  goods  of such classes or descriptions as it may prescribe; and

 

(c)     the repayment in whole or in  part  of  the  customs­ duties paid on the importation of any goods of such classes or descriptions as  it may  prescribe,  which  have  been used in the production,  manufacture,  processing,  repair  or refitting in Bangladesh of goods of such classes  or descriptions as it may prescribe, provided such repayment shall not be made in respect of the class or description of goods for which drawback can be claimed under section 37.

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Re­importation of goods produced or manufactured in Bangladesh

22.     If goods produced or manufactured  in  and  exported from Bangladesh are subsequently imported  into Bangladesh, such goods shall be liable to customs­duty  and be subject to all the conditions and restrictions, if any,  to which goods of the like kind and value not so produced or manufactured are liable on the importation thereof:

Provided if such  goods  have  been  imported  within two years of their exportation 62[ ***] and have not undergone any processing since their  exportation,  the  appropriate officer not below the rank of an Assistant Commissioner of customs  may admit the goods­

63[ (a) where at the time of exportation of such goods, drawback was allowed, on payment of the amount of such drawback;

(b)      where such goods were exported from any bonded warehouse, without payment of ­

(i)       the duties and taxes chargable on  the  imported materials, if any, used in the  manufacture  of  such goods  ; or

(ii)     the duties and taxes chargable on the indigenous raw materials, if any,  used in the  manufacture  or  such  goods; or

(iii)       the duties and taxes, if any, chargable on  such indigenous goods;

on payment of customs­duty equal  to the  aggregate amount of all such duties and  taxes  calculated  at  the  rates prevailing at the time  and  place  of  importation  of goods; or]

64[  (c)  in  any  other  case,  without  payment  of   customs duty.] 65[

Goods, derelict, wreck, etc

23.    All goods, derelict, jetsam,  flotsam and wreck,  brought or coming into Bangladesh, shall be dealt  with  as  if they were imported into Bangladesh.

Provisions and stores may be exported free of duty

24.     Goods  produced  or   manufactured  in  Bangladesh  and required    as       provisions       and   stores                on     any       conveyance proceeding  to  any  foreign  port,  airport  or  station  may  be exported  free  of  customs­duty,  66[  and  Value  Added Tax  (মূল্য সংযোজন কর)]  in  such  quantities  as  the  appropriate  officer may  determine  having regard to  the  size  of  the  conveyance, the  number  of  passengers  and  crew  and  the  length  of  the voyage  or  journey  on  which  the  conveyance  is  about  to depart.

67[ Value of goods for assessment purposes]

68[ 25. (1) 69[ Whenever customs­duty is leviable on any goods by reference to their value, the actual  price, that  is, the price actually paid or payable, or  the  nearest ascertainable equivalent of  such  price,  at  which  such  or like goods are ordinarily sold, or offered  for  sale,  for delivery at the time  and  place  of  importation or exportation, as the case may be, in course of international trade under fully competitive conditions,  where  the  seller and the buyer have no interest  in  the  business  of  each other and the price is the  sole  consideration  for  sale  or offer for sale, shall be the    value.]

70[ Explanation.­ For the purposes of this sub­section, the expression­

71[ (a) “the time of  importation” means  the  date  on  which a bill of entry is delivered under section 79;] and

(b)    “the time of  exportation” means the  time when the   bill of export is delivered under section 131, or  when export of the goods is allowed 72[  under  that  section]  without  a bill of export or in anticipation of the presentation of a bill of export, the time when the goods  is  taken  to  the customs port or customs airport or  customs  station for  the  purpose of export;

(c)    (i) “the place  of  importation”  means  the  customs port or customs  airport or  the  customs  station at which the  bill of entry is first submitted; and

(ii) “place of exportation” means the customs port or the station at which the  bill  of  export is  submitted.]

(2)     Subject to the provisions of sub­section (1), the price referred to in that sub­section in respect of imported goods shall be determined in accordance  with  the  rules  made in this behalf.

(3)     Notwithstanding anything contained in this section, the Government may, by notification in the official Gazette,  fix, for the purpose of levying customs duties, tariff values 73[ or minimum values] for any goods imported or exported as chargeable with customs­duty ad valorem:

Provided that any imported or exported goods, the declared value of which is higher  than  its  tariff  value  fixed  under this sub­section, shall be chargeable with customs duties on the basis of its declared   value.

74[ (4) The average rate of exchange prevailing during the thirty days preceding the last  working  day  of  the  third week of the month  preceding  the  month  during  which the bill of  entry  or  the bill  of  export  is delivered under sections 79 or 131 or electronically  transmitted  to the customs computer system shall be the rate of exchange  for the computation of the value of any imported or exported goods and such rate shall be fixed by the Board or by such officer as the Board may authorise in this     behalf.]

(5) For the purpose of this section 75[ * * *]­

(a)       “rate of exchange” means the rate of exchange determined by the Government for the conversion of Bangladesh currency into foreign currency  or  foreign currency into Bangladesh currency;

(b)     “foreign currency” and “Bangladesh currency” have the meaning respectively assigned to them in the Foreign Exchange Regulation Act, 1947 (VII of 1947).]

76[ (6) For  the purposes of sub­section   (1)­

(a)       the value of any goods shall include the  freight, insurance, commission and all other costs, charges and expenses incidental to the sale and delivery at the place of importation or exportation; and

(b)     the Board may, by  notification  in  the  official Gazette, fix the freight for the  transportation of  any  goods  or  class of goods by aircraft that are delivered or could have been delivered at a customs airport to the buyer.]

Pre­shipment inspection agencies and assessment on the basis of their certificates

 

77[ 25A. 78[ (1) For the purposes  of  this  Act,  the Government may,  by  notification in the  official Gazette­

(a)       appoint pre­shipment inspection agencies and audit agencies, and

(b)     determine the scope and manner of  certification,  and also the scope  and  manner  of  audit,  and  any matter related to such certification and audit.]

79[ (2) The Government may, by notification in the official Gazette, declare that  the quality,  quantity,  price, description and customs classification of any goods verified and certified in the prescribed manner by a pre­shipment inspection agency shall be accepted as the basis for assessment,  unless  otherwise prescribed.]

(3)    For the purposes of this section, “price” means value  of the goods determined in accordance  with  sub­sections (1) and (2) of section 25.]

Optional pre­ shipment Inspection

 

80[ 81[  25B.  Notwithstanding anything contained in this  Act, it is optional for the importers  to  have  their  importable goods inspected  by  a  pre­shipment  inspection  agency before or at the time of shipment of those goods on board a  vessel, aircraft or  other conveyance.]

Pre­shipment inspection service charge

 

25C. The Government may, by notification in the official Gazette, impose pre­shipment inspection service charge on imported goods required to be inspected by pre­shipment inspection agencies at a rate not exceeding one per cent of the value of  such goods  and  this  charge  shall  be collected as if it were a customs­duty leviable under  section   18(1).

 

Requisition to  produce documents

82[  26.  (1) Where­

(a)    an officer of customs has reasons to believe that goods have been unlawfully imported, exported, under valued or overvalued,  entered,  removed,  or  otherwise  unlawfully dealt with by any person contrary to this Act or that any person attempts to import, export, under  or  overvalue, enter, remove or otherwise deal with any goods; or

(b)     goods have been seized under this Act, an officer of customs not below the rank of an  Assistant Commissioner may, by notice in  writing,  require  that  person  or any person whom the officer suspects  to  be  or  to  have  been the owner, importer or exporter of those goods, or agent thereof, as the case may be, as and when  required,  to produce and deliver to the officer or to any other specified customs officer all  books  of  account,  invoice  books,  or other books, records or documents in which any entry or memorandum appears or may be supposed to appear in respect of the purchase, importation, exportation, cost, or value of, or  payment  for,  the  goods  and  any  other goods so imported or exported or otherwise dealt with within a period of three years preceding the date of the notice.

(2)     In addition to the  requirements  of  sub­section  (1)  of this section, an officer of customs not below the rank of an Assistant Commissioner may require the owner  or  importer or exporter of those goods, or  agent  thereof,  as  the case may be, as and 83[ when necessary], to­

(a)       produce for the inspection of  the officer or  any specified customs officer, and allow the officer to  make copies of or  extracts  from,  any  of  the  documents, books, or records referred to in sub­section (1), 84[ * * *]

85[ (aa) transmit or send,  by  electronic  or  other  means, the information contained in those documents, books or records, and]

(b)       answer any question concerning those  documents, books, or records.

Further powers in relation to documents

 

26A. An officer of customs not below the rank of Joint Commissioner may, by  notice  in writing,  require  any person (including any officer employed in or in  connection with any Government department, Corporation, or local authority, or any officer employed  in or  in connection with any  bank),  as  and when required to­

(a)      produce for inspection by an officer of customs any documents or  records  that  the Joint  Commissioner considers necessary or relevant to an investigation or audit under this Act;

(b)      allow the officer of customs to make copies  of  or extracts from any such documents or records;

(c)     appear before the Joint Commissioner of customs and answer all questions put to  him  concerning  any  goods  or any transactions relating  to  those  goods  that  are the subject of any such investigation, or concerning  the documents or records that are relevant to any such investigation.

A customs officer may take possession of and retain documents and records

26B. (1) A customs officer may take  possession  of  and retain any document or record presented in connection with any  entry  or  required to be  produced under  this Act.

(2)      Where the customs officer takes possession of a document or record under  sub­section  (1)  of  this  section, the said officer shall,  at  the request  of  the  person otherwise entitled to the document or record, provide that person with a copy of the  document certified by  him  or on his behalf under the seal of the customs as a true copy.

(3)    Every copy so certified shall  be  admissible as  evidence in all Courts as if it were the original.

Copying of documents obtained during search

 

26C. (1) Where an officer of  customs  or  an  authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that documents coming into his possession  during such search, inspection, audit,  or  examination are evidence of the commission of an offence under this Act, he may remove the documents for the purpose of making copies.

(2)     The documents or  records  so  removed  must,  as soon as practicable after copies thereof have been made, be returned to the person otherwise entitled to them.

(3)    A copy of any  such document certified by  or  on  behalf of the officer of customs  under  the  seal  of  the  customs shall be admissible in evidence in all  Courts  as  if  it  were the original.

Retention of documents and goods obtained during search

 

26D. (1) Where an officer of customs  or  an  authorised person carries out any lawful search, inspection, audit, or examination under this Act, and has reasonable cause to believe that any document or goods coming into his possession during such search, inspection, audit, or examination are evidence of the commission of an offence under this Act, or are intended to be used for the purpose of committing any offence under this Act, the officer or his authorised person may take possession of and retain the documents or goods, as the case may    be.

(2)     Where an officer of customs or his authorised  person takes possession of a document  under  sub­section  (1)  of this section, he shall,  at  the request  of  the  person otherwise entitled to  the document,  provide  that  person with a copy of the  document  certified  by  or  on  behalf of the customs officer under  the  seal  of  the  customs  as  a true copy.

(3)    Every copy so  certified shall  be  admissible  in evidence in Courts as if it were the original.]

Abatement of duty on damaged, deteriorated, lost, or destroyed goods

86[ 27. 87[ (1)] Where, at the time of first examination, of any imported goods, it is shown by the owner  in writing  to the satisfaction of an officer not below the rank  of  an Assistant Commissioner  of customs­

(a)     that the goods  had  been  damaged  or  had deteriorated at any time before or during their landing; or

(b)    that the goods 88[ * * *] had  been  damaged,  at any time after landing but before such examination, by accident and not due to any wilful act, negligence or default of the importer or his agents;

the value of such  goods  shall,  on  a  written  application made by the owner of the goods, be appraised by an appropriate officer of customs, and the owner  shall  be allowed abatement of  duty  in  proportion  to  the diminution in value of  the  goods as so  appraised.

(2)     Where it is shown, in writing by the owner of any imported goods to the satisfaction of the Commissioner of customs that the goods have been 89[ damaged,

deteriorated, lost or destroyed] by an accident or force majeure, after importation but before clearance thereof for home consumption, the Commissioner  of  customs  may, on an application made by the owner, furnishing all particulars necessary to establish the fact of such 90[ damage, deterioration, loss or destruction], remit or repay any duty chargeable  or  paid on such goods.

Explanation.­ For the purpose of this sub­section, “force majeure”  means  an act of God.]

91[ (3) Where it is shown to the satisfaction of the Commissioner of customs that any warehoused goods had been damaged at any time before clearance for home­ consumption by an accident or force majeure, the Commissioner of customs may, on an application from the owner of the goods furnishing all particulars necessary to establish the fact of such damage, allow the value of such goods to be appraised by an appropriate officer of customs and the owner of the goods shall  be  allowed abatement of duty in proportion to  the  diminution  in value  of  the  goods as  so appraised.]

Power to test and denature imported spirit

 

28.     When by any law for the time being  in  force  a duty lower than that prescribed by 92[ this Act], is imposed on denatured spirit, any such spirit imported into Bangladesh may, subject to rules, be  tested  and  if  necessary adequately denatured by officers  of  customs,  at  the expense of the person importing the same, before the customs­duty is charged thereon.

Restriction on amendment of bill of entry or bill of export

 

29.    Except as  provided in section 88,  no  amendment of  a bill of entry or bill of export relating to goods assessed  for duty on the declared value, quantity or description thereof shall be allowed after such goods have been removed  from the customs­area.

93[ Date for determination of rate of duty, value and exchange rate for imported goods]

94[ 30. The rate of duty 95[ value and exchange rate applicable to any imported goods, shall be the rate of duty, value  and exchange  rate] in force,­

(a)     in the case of goods cleared  for  home  consumption under section 79, on the date a bill  of  entry  is presented under that section and a bill of entry number is allocated thereto;

(b)     in the case of goods cleared  from  a  warehouse  for home consumption under  section  104,  on  the  date  96[  a bill of entry was presented under section 79 and the bill of entry number was allocated thereto]; and

(c)    in the case of any other goods, on the date of payment of duty: Provided that if a bill of entry is presented in anticipation of arrival of a conveyance  by  which the  goods are imported, the relevant date for the  purpose  of  this section shall be the date on which the manifest of the conveyance is delivered after its arrival.]

Value and effective rate of duty

 

97[ 30A. Notwithstanding anything contained  in  any  other law for the time being in force  or  any  decision  of  any Court, for the purposes of section  30,  the  value  and  the rate of duty applicable to any  goods  shall  respectively include the value as determined under section 25 and any amount of duty imposed under section 18, 18A  or  18B and the amount of duty that may have become payable in consequence of the withdrawal of the  whole or  any part  of the exemption or concession from duty whether  before or after the conclusion of a contract or agreement for the sale of such goods or opening of a letter of credit in respect thereof.]

Date for determination of export duty

 

98[ 31. The rate of duty applicable to, and the rate of exchange for computation of the value  of,  any goods exported shall be the rate of duty or, as the case may be, the rate of  exchange  prevailing on the  date  of  the delivery of the bill of export under section    131:

Provided that where the export of any goods is permitted without a bill of export or in anticipation of the  delivery of such a bill, the rate of duty applicable to, and the rate of exchange for the computation of the value  of,  such goods shall  be the  rate of  duty  or, as the  case may be, the   rate of exchange applicable on the date on which loading of the goods on the  outgoing conveyance  commences.]

Untrue statement, error, etc

 

32.     (1) If any person, in connection with any matter of customs,­

(a)     makes or signs or causes to be made or signed,  or delivers or causes to be  delivered to  an officer  of customs any declaration, notice, certificate or other document whatsoever, or

(b)    makes any statement in answer to any question put  to him by an officer of customs which he  is  required  by or under this Act to answer, 99[ or]

100[ (c) transmits any statement, document, information or record through electronic device or produces soft copy thereof,]

and such document or statement is untrue in any material particular, he shall be guilty  of  an  offence  under this section.

(2)     Where, by reason  of  any  such  document  or statement as aforesaid or by reason of some collusion, any  duty or charge has not been levied or has been short­levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice 101[

***] requiring him to show  cause  why  he  should  not pay the  amount specified in the  notice.

(3)       Where, by reason of any inadvertence, error or misconstruction, any duty or charge 102[  amounting to not less than one thousand Taka] has not  been  levied  or has been short­levied or has been erroneously refunded, the person liable to pay any amount on that account shall be served with a notice  within  103[  three  years] of the relevant date requiring him to  show  cause  why  he should not pay the amount specified in the notice.

(4)         The appropriate officer, after considering the representation, if any, of such person as is referred to in sub­section (2) of sub­section (3)  shall  determine  the amount of duty payable by him which  shall  in  no  case exceed the amount specified in the notice, and such person shall pay the amount so determined 104[ :

Provided that where the amount so determined is less than one thousand Taka, the person concerned shall not  be required to  make the payment.]

(5)       For the purposes of this section,  the  expression “relevant date” means­

(a)      in any case where duty  is  not  levied,  the  date  on which an order for the clearance of goods is made;

(b)     in a case where duty is provisionally assessed under section 81, the date of adjustment of duty after its final assessment;

(c)     in a case where duty  has  been  erroneously refunded, the date of its refund;

(d)     in any other case, the date of payment  of  duty  or charge.

Refund to be claimed within 105[ six months]

 

33.      (1) No refund of  any  customs­duties  or  charges claimed to have been paid  or  over­paid  through inadvertence, 106[ error, misconstruction or in  any  other way] shall be allowed, unless  such  claim  is  made  within 107[ six months] of the date of payment 108[ :

Provided that where the  amount  so  claimed  is  less  than one  thousand Taka,  refund shall  not be allowed.]

(2) In the case of provisional  payments made  under section 8l, the said period of 109[ six  months]  shall  be reckoned from the date of the adjustment of duty after its final assessment.

Power to give credit for, and keep account current of, duties and charges

 

34.    An officer of customs, not below the rank of Assistant Commissioner of customs may, in the case  of  any mercantile firm or public body,  if  he  so  thinks  fit,  instead of requiring payment of customs­duties or charges as and when they become due, keep with such firm or body an account­current of such duties and charges, which account shall be settled at intervals  of  not  exceeding  one  month, and such firm or body shall make a deposit or furnish a security sufficient in the opinion of that officer to cover the amount which may at any time be  payable  by  it in  respect of such duties or charges.

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CHAPTER VI

DRAWBACK

Drawback of the export on imported goods

 

35.     Subject to the subsequent  provisions  of  this  Chapter and the rules, when any goods, capable of being easily identified, which have been imported into Bangladesh  and upon which customs­duties have been  paid  on importation, are exported to any place outside Bangladesh  or  as provisions or stores for use on board  a  conveyance proceeding to a foreign territory, 110[ such duties, not exceeding seven­eighths thereof,] shall be repaid as drawback, subject to the following conditions, namely:­

(1)    the goods are identified to the satisfaction of an officer

of customs not  below  the  rank  of  Assistant  Commissioner of customs at the customs­station, to be the  same  as had been imported,  and

(2)     the goods are entered for  export  within  two  years of the date of their importation,  as  shown  by  the  records of the custom­house or  if  such time is extended by  the  Board or the Commissioner of customs for sufficient cause within such extended time:

Provided that the Commissioner  of  customs  shall  not extend the time beyond three years of  the  importation of such goods.

Explanation.­ For the purposes of this section,  the goods shall be deemed to have been  entered  for  export  on the date on which the bill of export  is delivered to the appropriate officer under section   131.

Drawback on goods taken into use between importation and exportation

 

36.     Notwithstanding anything contained in section 35, the repayment of duty as drawback in respect of  goods which have been taken into use between their importation and subsequent exportation shall be  made  in  accordance  with the provisions of the rules made in that behalf.

Drawback on goods used in the manufacture of goods which are exported

 

37.    Where it appears to  the  Board that in respect of  goods of any class or description manufactured in Bangladesh and exported to any place outside Bangladesh, a drawback of customs­duties should be  allowed on any  imported goods of a class or description used in the manufacture of such exported goods, the Board  may,  by  notification  in  the official Gazette, direct that drawback shall be allowed in respect of  such imported goods  to  such extent and  subject to such condition as may be provided in the rules.

Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory

 

38.    (1) The Board may,  from  time  to  time,  by notification in the official Gazette, declare what goods shall, for the purposes of this Chapter, be deemed to be not  capable of being easily identified.

(2)        The Government may, from time  to  time, by notification in the official Gazette, prohibit the payment of drawback upon the exportation of goods or any specified goods or class of goods to any specified foreign port or territory.

When no drawback allowed

39.      Notwithstanding anything hereinbefore contained, no drawback shall be allowed­

(a)     upon goods which are required to be included in  the export manifest and are not so included, or

(b)    when the claim  is  for  drawback  amounting,  in respect of any single shipment, to less than hundred Taka, or

(c)     unless the claim for drawback has been made and established at the time of export 111[ or within six months from the date of export].

Time of payment of drawback

 

40.    No such payment of drawback shall be made until the vessel carrying the goods has put out to sea or other conveyance has left Bangladesh.

Declaration by parties claiming drawback

 

41.     Every person, or his duly authorised agent, claiming drawback on any goods duly exported shall make  and subscribe a declaration that such goods have been actually exported and have  not been re­landed and are not  intended to be re­landed at any place in Bangladesh and that such person was at the time of entry outwards and export and continues to be entitled to drawback thereon.

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CHAPTER VII

ARRIVAL AND  DEPARTURE  OF CONVEYANCE

Arrival of conveyance

42.      (1) The person­in­charge of a conveyance entering Bangladesh from any place outside Bangladesh  shall  not cause or permit the conveyance to  call  or  to  land  in the first instance at any place other than a customs­station.

(2)     The provisions of sub­section (1) shall not apply in relation to any conveyance which is compelled by accident, stress of weather or  other  unavoidable  cause  to  call  or land at a place other than a customs­station but the person­in­charge of any such conveyance­

(a)      shall immediately report its  arrival  to  the nearest officer of customs or the Officer­in­Charge of the police­ station and shall on demand produce before him either the cargo book or the manifest or  the  log­book  belonging  to such conveyance;

(b)      shall not, without the consent of  any  such  officer, permit any goods carried in the conveyance to be unloaded from, or any of the crew or passenger to depart from its vicinity;

(c)     shall comply with any direction given  by  such  officer with respect to any such goods;  and  no  passenger or member of the crew shall, without the consent of any such officer, leave the vicinity of the conveyance:

Provided that nothing in this section shall prohibit the departure of any passenger or  member  of  the  crew  from the vicinity of, or the removal of  goods  from,  the conveyance where such departure  or  removal  is necessary for reasons of health, safety or the preservation of life or property.

Delivery of import manifest in respect of a vessel

 

43.      (1) The Board may, by notification  in  the official Gazette, fix a place in any river or port beyond  which no vessel arriving shall pass until an import manifest has been delivered to the pilot, 112[ officer of customs,  or  other person duly authorised to receive the same, or as the case may be, until the manifest has been transmitted to the customs computer system by a registered user.]

(2)    If in any river or  port wherein a  place  has  been  fixed by the Board under this section, the master of any vessel arriving remains outside or below the place so fixed, such master shall, nevertheless, within  twenty­four  hours  after the vessel anchors, deliver an import manifest to the pilot, officer of customs or  other  person  duly  authorised to receive the same.

(3)     If any vessel arrives at any customs­port  in  which  a place has not been so fixed,  the  master  of  such  vessel shall, within twenty­four hours after such  vessel  has anchored within the limits of the port, deliver an import manifest to the pilot, officer of customs or other person authorised to receive the same 113[ :

Provided that if an officer not below the rank  of  114[ Revenue Officer] is satisfied that the master of  the vessel was prevented by circumstances beyond his control from delivering the import  manifest  within  twenty­four hours after the vessel anchored outside or  below  the  place  fixed by the Board under sub­section (1), allow it to be delivered within a further period of twenty­four hours or immediately after the first lighter vessel takes  berth,  whichever is earlier.]

(4)      Notwithstanding anything hereinbefore contained, the appropriate officer may allow an import manifest to be delivered in anticipation of the arrival of a vessel.

Delivery of import manifest in respect of a conveyance other than a vessel

 

44.     The person­in­charge of a conveyance other  than  a vessel shall, within  twenty­four  hours  after  arrival thereof at a land customs­airport or customs­stations, as  the case may be, deliver an  import  manifest  to  the appropriate officer 115[ or if the person­in­charge  is a registered  user, he may transmit the manifest to the customs computer system].

Signature and contents of import manifest and amendment thereof

 

45.      (1) Every manifest delivered under  section  43 or section 44 shall be signed by the person­in­charge of the conveyance or his  duly  authorised  agent  and  shall specify all goods imported  in  such  conveyance  showing separately all goods, if any, intended to  be  landed, transhipped, transited or taken on to another customs­station or to a destination outside Bangladesh and stores intended for consumption at the customs­station  or  in the  outward voyage or journey, and  shall  be  made  out  in  such  form and contain such further particulars as the Board may from time to time direct 116[ :

117[ Provided that the manifest transmitted to the customs computer system by a registered user shall be  deemed to have  been signed by him.]]

(2) The appropriate officer shall  permit the person­in­ charge of a conveyance or his duly authorised  agent  to correct any obvious error in the import  manifest  or  to supply any omission which in the opinion of such  officer results from accident or inadvertence, by furnishing an amended or supplementary import manifest and shall levy thereon such fees as  the  Board from time to  time  directs.

118[ (3) Notwithstanding anything contained in sub­section (2), the Board may specify, by special Order, the manner, conditions, limitations or restrictions under which the appropriate officer shall permit, the person­in­charge of a conveyance, or his duly authorised agent, to submit an amended or supplementary import manifest in special circumstances and shall levy  thereon  such  fees  as  the Board may direct.]

Duty of person receiving import manifest    

 

46.  The  person receiving an import manifest under    section 43 or section 44 shall countersign the same  and  enter thereon such particulars as the Commissioner of  customs from time to time directs 119[ , and where the import manifest is transmitted electronically to  the  customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission  and  that  person shall comply with the  direction  of  that  Commissioner,  if any,  in this regard].

Bulk not to be broken until manifest, etc, delivered and vessel entered inwards

 

47.    No vessel arriving in any customs­port shall  be  allowed to break bulk,  until  an import manifest has  been  delivered as hereinbefore provided or until a copy of such manifest, together with an application for  entry  of  such  vessel inwards, has been presented by the master  to  the appropriate officer and an order has been given thereon for such entry.

Power to require production of documents and ask questions

 

48.    (1) When an import manifest is presented, the person­ in­charge of a conveyance or his duly authorised agent, if required so to  do  by  the  appropriate  officer,  shall deliver to the officer the bill of lading  or  the  bill  of  freight  or a copy thereof for every part of cargo  or  goods  laden  on board, journey log­book and any port clearance, docket or other paper granted in respect of such  conveyance  at the place from which it is stated  to  have  come,  and  shall answer all such  questions  relating  to  the  conveyance, goods, crew 120[ , passengers]  and  voyage  or  journey as are put to him by such officer.

(2)      The appropriate officer may, if any  requisition or question made or put by him under this section is  not complied with or answered, refuse to grant permission to a vessel to break bulk and to other conveyance to land the imported goods, as the case may be.

Special pass for breaking bulk

 

49.     Notwithstanding anything contained in section 47 and subject to rules, the appropriate officer may grant, prior to receipt of the import manifest and the entry inwards of a vessel, a special pass permitting bulk to be broken.

Order for entry outwards or loading of goods to be obtained before export

 

50.    (1) No goods other than passengers' baggage and mail bags shall be loaded on a conveyance until­ goods are loaded

(a)     in the case of a vessel, a written application for entry of such vessel outwards, subscribed by the master of such vessel, has been made to the appropriate officer  and  an order  has  been given thereon for  such entry;  and

(b)      in the case of any other conveyance,  a  written application for authority  to  load  the  goods  subscribed  by the person­in­charge of the conveyance  has  been  made to the appropriate officer and  an  order  has  been  given thereon authorising the loading.

(2) Every application made under  this  section shall specify the  particulars as  prescribed by  the Board.

No vessel to depart without port­clearance

 

51.    (1) No vessel, whether laden or in ballast, shall depart from any customs­port until a port­clearance  has been granted by the appropriate officer.

(2)     No pilot shall take charge of any  vessel  proceeding to sea, unless the master of such vessel produces a port­ clearance.

No conveyance other than vessel to leave without permission

 

52.    No conveyance other than a vessel shall  depart from a land customs­station or customs­airport until a written permission to that effect has been  granted  by  the appropriate officer.

Application for port­clearance of vessels

 

53.    (1) Every application for  port­clearance  shall  be made by the master of a vessel at least twenty­four hours before the intended departure of the vessel:

Provided that the 121[ Commissioner of customs]  or  an officer authorised by him in this behalf may for  special reasons to be recorded allow a  shorter  period  for the delivery of  the  said application. 122[  :

123[ Provided further that when the master is a registered user, he may make  the  application  under  this sub­section by transmitting it to the customs computer system, and an application so transmitted shall be  deemed  to  have  been duly  signed by him.]].

(2)     The master shall, at the time of applying for port­ clearance,­

(a)    deliver to the appropriate officer an export manifest in duplicate in such form as may from time to time  be prescribed by the  Board  signed  by  such  master specifying all goods to be exported in the vessel and  showing separately all goods and stores entered in  the import manifest, and not landed or consumed on board or transhipped;

(b)    deliver to the appropriate officer such bills of export or other documents as such officer acting under the general instructions of the Commissioner of customs requires; and

(c)      answer such questions respecting the departure and destination of the vessel as are put to  him  by  the appropriate officer 124[ :

Provided that if the master is a registered user, he may transmit to the customs computer system  the  export manifest and other  documents  specified at clauses  (b)   and

(c) and the documents so transmitted shall  be  deemed to have been signed by him for the purposes of this section.]

(3)    The provisions of section 45,  relating to the  amendment of import manifests shall, mutatis mutandis, apply also to export manifest delivered under  this  section  or under section 54.

Conveyances other than vessels to deliver documents and answer questions before departure

 

54.     The person­in­charge of a conveyance other  than  a vessel or his duly authorised agent shall­

(a)     deliver to the appropriate officer an export manifest in duplicate in such form as may from time to time  be prescribed by the Board signed by the  person­in­charge  or the agent specifying all goods or  stores  entered  in  the import manifest, and  not  landed  or  transhipped  or consumed on board the conveyance;

(b)    deliver to the appropriate officer such bills of export or other documents as such officer acting under the general instructions of the Commissioner of customs requires; and

(c)     answer such questions respecting the departure and

destination of the conveyance as are put to him by the appropriate officer.

Power to refuse port­clearance to vessels or permission for departure to other conveyance

 

55.     (1) The appropriate officer may refuse to give port­ clearance to a vessel or permission for departure  to  any other conveyance until­

(a)    the provisions of section 53 or section 54,  as  the case may be, have been complied with;

(b)    all station or port dues and other charges and penalties payable in respect of such  vessel  or  by  the owner  or master thereof, or in respect of such other  conveyance  by the owner or person­in­charge thereof, and all taxes, duties and other dues payable in respect of any goods  loaded therein, have been duly paid, or their payment secured by such guarantee, or by such deposit at such rate,  as such officer directs;

(c)    where export goods have  been loaded without  payment or securing payment as aforesaid of all taxes,  duties and other dues payable in respect thereof or  in contravention of any provision of this Act  or  the  rules  or  of  any  other law for the time being in force relating to export of goods­

(i)    such goods have been unloaded, or

(ii)     where the appropriate officer is satisfied that it is not practicable to unload such  goods,  the  person­in­charge  or his duly authorised  agent  has  given  an  undertaking, secured by such guarantee or  deposit  of  such  amount  as the appropriate officer may direct, for bringing  back  the goods to Bangladesh;

(d)    the agent, if any, delivers to the appropriate officer a declaration in writing to the effect that he will be  liable for any penalty imposed under clause 24 of the Table under sub­section (1) of  the  section  156  and  furnishes  security for the discharge of the same;

(e)    the agent, if any, delivers to the appropriate officer a declaration in writing to the effect that such agent is answerable for the discharge of all claims  for  damage or short delivery which may be  established  by  the  owner  of any goods comprised in the import cargo in respect of such goods.

(2) An agent delivering a declaration under clause (d) of sub­section (1) shall be liable  to  all  penalties  which might be imposed on the person­in­charge of  such  conveyance under clause 24 of the Table  under  sub­section  (1)  of section 156 and an agent delivering a declaration  under clause (e) of  sub­section  (1)  shall  be  bound  to  discharge all claims referred to in such   declaration.

Grant of port­ clearance or permission for departure

 

56.      When the appropriate officer is satisfied that the provisions of this Chapter relating to the departure of conveyances have  been  duly  complied  with,  he  shall grant a port­clearance to the master of the vessel or a written permission for departure to the person­in­charge  of  any other conveyance and shall  return  at  the  same  time  to such master or person­in­charge one copy  of  the manifest duly countersigned by the appropriate officer.

Grant of port­ clearance or permission for departure on security of agent

 

57.     Notwithstanding anything contained in section 55 or section 56 and subject to rules, the appropriate officer may grant a port­clearance in respect of a  vessel  or permission for departure in respect of any other  conveyance,  if  the agent furnishes such security as  such  officer  deems sufficient for duly  delivering within ten days  from  the  date of such grant, the export manifest and other documents specified in section 53 or section 54, as the case may be.

Power to cancel port­clearance or permission for departure

 

58.     (1) For the purpose of securing compliance with any provision of this Act or the rules or any other law, the appropriate officer may at any time, while  the  vessel  is within the limits of any port or any  other  conveyance  is within the limits of any station or  airport or  within Bangladesh territory, demand  the  return  of  port­clearance or the written permission for  departure,  as  the  case may be.

(2)    Any such demand may be made in writing or may be communicated to  the  person­in­charge  of  the  conveyance by wireless, and if made in writing it may be served­

(a)      by delivering to the person­in­charge or his agent personally; or

(b)    by leaving it at the last known place of abode of such person or agent; or

(c)    by leaving it on board the conveyance with the person appearing to be in charge or command thereof.

(3)     Where a demand  for  the  return of  a  port­clearance or of a permission for departure is made as aforesaid, the port­clearance or permission shall forthwith become void.

Exemption of certain classes of conveyance from certain provisions of this Chapter

59.    (1) The provisions of sections 44, 52 and 54 shall not apply to a conveyance other than a vessel which carries no goods other than the baggage of its occupants.

(2)     The Government may, by notification in the official Gazette, exempt conveyances belonging to  Government  or any foreign Government  from  all  or  any  of  the provisions of this Chapter.

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CHAPTER VIII

GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS­STATIONS

 

Power to depute officers of customs to board conveyances

60.    At any time while a  conveyance  is in a  customs­station or is proceeding  towards  such  station,  the appropriate officer may depute one or  more  officers  of  customs  to board the conveyance, and every officer so deputed shall remain on board such conveyance for such time as the appropriate officer may consider necessary.

Officer to be received and accommodation to be provided

61.    Whenever an officer of customs is so deputed to be on board any conveyance, the  person­in­charge  shall  be bound to receive him on board and to provide him with suitable accommodation and adequate quantity of fresh water.

Officers’ powers of access, etc

 

62.    (1) Every officer deputed as aforesaid shall have free access to every part of the conveyance and may­

(a)      cause any goods to be marked before  they  are unloaded from that conveyance;

(b)     lock up, seal, mark or otherwise secure any  goods carried in the conveyance  or  any  place  or  container  in which they are carried; or

(c)    fasten down any hatchway or entrance to the hold.

(2)      If any box, place or closed receptacle in any such conveyance be  locked,  and  the key  be  withheld, such officer shall export  the  same  to  the  appropriate  officer, who may thereupon issue to the officer on board the conveyance or to any other officer under his authority, a written order for search.

(3)     On production of such order, the officer empowered thereunder may require that any such box, place or closed receptacle be opened in his presence; and  if  it  be  not opened upon his requisition, he may break open the same.

Sealing of conveyance

 

63.      Conveyances carrying transit goods for destinations outside Bangladesh or  goods from some foreign territory   to a customs­station or from a  customs­station  to  some foreign territory may be sealed in such cases and in such manner as may be provided in the rules.

Goods not to be loaded or unloaded or water­borne except in presence of officer

 

64.    Save where general permission is given under section

67 or with permission in writing  of  the  appropriate officer, no goods other  than  passengers'  baggage  or  ballast urgently required to be  loaded for  the  vessel's  safety, shall be shipped or  water­borne  to  be  shipped  or discharged from any vessel, in  any  customs­port,  nor  any goods except passengers' baggage shall be loaded in or unloaded from any conveyance other than a vessel at any land customs­station or customs­airport  except  in  the  presence of  an officer  of customs.

Goods not to be loaded or unloaded or passed on certain days or at certain times

 

65.    Except with the permission in writing of the appropriate officer and on payment of such fees as may be prescribed by the Board no goods, other  than  passenger  baggage or mail bags, shall in any customs­port be discharged, or be shipped or water­borne to be shipped or shall be loaded or unloaded or passed at any land customs­station or customs­airport­

(a)    on any public holiday  within the  meaning of  section  25 of the Negotiable Instruments  Act,  1881  (XXVI of  1881) or on any day on which the discharge or shipping of cargo at customs­port or loading, unloading, passage or delivery of cargo at any land  customs­station  or  customs­airport,  as the case may  be,  is prohibited by  the  Board by notification in the official Gazette; or

(b)     on any day except between such hours as  the  Board may, from time to time, by a like notification, appoint.

Goods not to be loaded or unloaded except at approved places

 

66.    Save where general permission is given under section

67 or with permission in writing  of  the  appropriate officer, no imported goods shall be unloaded or goods for export loaded at any  place  other  than  a  place  duly  approved under clause (b) of  section 10 for  the  unloading or  loading of  such goods.

Power to exempt from sections 64 and 66

 

67.     Notwithstanding anything contained in section 64 or section 66, the Board may, by notification in the official Gazette, give general permission for goods to be loaded at any customs­station from any place not duly appointed for loading and without the presence or  authority  of  an  officer of customs.

Boat­note                   68.  (1)  When  any  goods  are  water­borne  for  the purpose of being landed from any  vessel and  warehoused  or cleared for home­consumption, or of being shipped for exportation on board any vessel, there shall be sent,  with each boat­load or other separate despatch, a boat­note specifying the number  of  packages  so  sent and the  marks or number or other description   thereof.

(2)     Each boat­note for goods  to be  landed shall  be  signed by an officer of the vessel, and likewise by the officer of customs on board, if any such  officer  be  on  board,  and shall be delivered on arrival to any officer of customs authorised to receive the same.

(3)    Each boat­note for goods to  be  shipped shall  be signed by the appropriate officer  and,  if  an  officer  of  customs is on board the vessel on  which  such  goods  are  to be shipped, shall be delivered to such officer, and if no such officer be on board, shall be delivered to the master of the vessel or to an officer of the vessel appointed by him to receive it.

(4)     The officer of customs who receives any boat­note of goods landed, and the officer of customs, master or other officer as the case may be, who receives any boat­note of goods shipped, shall sign the same and note thereon such particulars as the Commissioner of customs  may  from time to time direct.

(5)     The Board may from time  to  time,  by  notification  in the official Gazette, suspend the operation of this section in any customs­port or part thereof.

Goods water­ borne to be forthwith landed or shipped

 

69.    All goods water­borne  for  the  purpose  of  being landed or shipped shall be landed or shipped  without  any unnecessary delay.

Goods not to be transhipped without permission

 

70.       Except in cases of imminent danger, no  goods discharged into or loaded in any boat for  the  purpose  of being landed or shipped shall be transhipped into any other boat without the permission of an officer of customs.

Power to prohibit plying of unlicensed cargo­boats

 

71.      (1) The Board may declare with regard to any customs­port, by notification in the official  Gazette,  that, after a date therein  specified,  no  boat  not  duly  licensed and registered shall be allowed to ply  as  a  cargo­boat for the landing and shipping of merchandise within the limits of such port.

(2) In any port with regard to which such  notification  has been issued, the Commissioner of customs or other officer whom the Board appoints in this behalf,  may,  subject  to rules and on payment of such fees as the Board may, by notification in the official Gazette,  prescribe,  issue licences for and register cargo­boats, or cancel the    same.

Playing of ships of less than one hundred tons

72.     (1) Every boat belonging to  a  125[  Bangladeshi]  ship and every other vessel not exceeding one  hundred  tons, shall be marked in such manner as may be prescribed by rules.

(2) Plying of all or  any  class  or  description  of  vessels of less than one hundred tons, whether  in  sea  or  inland waters, may be prohibited or  regulated or  restricted as  to the  purposes  and limits of  plying by rules.

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CHAPTER IX

DISCHARGE OF CARGO AND ENTRY INWARDS OF    GOODS

Discharge of cargo by vessels may commence on receipt of due permission

73.    When an order for entry  inwards  of  any  vessel which has arrived in any customs­port  or  a  special  pass permitting such vessel to break bulk has  been given, discharge of the cargo of such vessel may be proceeded with.

Discharge of goods by conveyances other than vessels

74.    When on arrival  of  a  conveyance  other  than  a vessel at a land customs­station or customs­airport the person­in­ charge of such conveyance has  delivered the  import manifest under section 44  and  the documents  required under section 48, he shall forthwith take the conveyance or cause it to be taken to the examination station at the land customs­station or customs­airport and remove or  cause to be removed all goods carried in such conveyance to the custom­house in the presence of the appropriate officer or some person duly authorised by him in that behalf.

Imported goods not to be unloaded unless entered in the import manifest

75.     (1) No imported goods required to be shown  in  the import manifest shall, except with the permission of the appropriate officer, be unloaded  from  any  conveyance  at any customs­station unless they are specified in the import manifest or amended or supplementary import manifest for being unloaded at that customs­station.

(2) Nothing in this section  shall  apply  to  the  unloading of the baggage accompanying a passenger or a member  or a crew or  mail bags.

Procedure in respect of goods not unloaded by vessels within time allowed

76.    (1) (a) If any goods  imported by  a  vessel  (except such as have been shown in the import manifest as not to be unloaded) are not unloaded within such  period  as  is specified in the bill of lading or if no period is so specified, within such number of the working days, not  exceeding fifteen, after entry of the vessel  as  the  Board  may  from time to time  by  notification  in the  official  Gazette appoint, or

(b) If the  cargo  of  any  vessel,  excepting  a  small quantity of goods, has been discharged before the expiration of the period so specified or appointed, the master  of  such vessel or, on this application, the appropriate  officer  may  then carry such goods to the custom­house, there to remain for entry.

126[ (2) The  appropriate  officer shall  thereupon  take charge  of,  and grant receipt for, such goods;  and if  notice in writing has been given  by  the  master  or  the  agent of the  vessel to the

appropriate officer that goods are  to  remain  subject  to a lien  for   freight,   primage,   general   average,  demurrage,

container detention charges, dead­freight, terminal handling charges, container service charge or other  charges  of  a stated amount, the appropriate  officer shall  hold  such goods until he receives notice in writing  that  the  said charges  have  been paid.]

Power to land small parcels and hold unclaimed parcels

77.     (1) At any time after the arrival of any vessel, the appropriate officer may, with the consent of the master of such vessel, cause any small package or parcel of goods to be carried to  the  custom­house  there  to  remain  for entry in charge of the  officers of  customs,  during  the  remainder of the working days  allowed under  this  Act for  the  landing of such package or parcel.

(2) In any package or parcel so  carried  to  the  custom­ house  remains unclaimed on the  expiration of  the  number of working days so  allowed  for  its  unloading,  or  at  the time of the clearance outwards of the vessel from which  it was unloaded, the master of such vessel may  give  such notice as is provided in section  76,  and  the  officer­in­ charge of the custom­house shall thereupon  hold  such package  or  parcel  as  provided in that section.

Power to permit immediate discharge

78.    (1) Notwithstanding anything contained in sections 74,

76 and 77, the appropriate officer in any customs­station to which the Board, by notification in the official  Gazette, declares this section to apply,  may  permit  the  master  of any vessel immediately on  receipt of  an  order under section 47 or a special pass under section 49, or the person­in­charge of a conveyance other than a vessel on receipt of the import manifest to discharge  the goods imported by such conveyance, or  any  portion  thereof, into the custody of his agent, if he be willing  to  receive  the same, for the purpose of unloading the same forthwith­

(a)     at the custom­house,  or  at  any  specified landing­place or wharf; or

(b)     at any landing­place or wharf belonging to the port commissioners, port trust, railways or other public body or company; or

(c)    for giving it in the custody of such person as may be approved by the Commissioner of customs.

(2)    Any agent so receiving such cargo or portion shall be bound to discharge all claims for damage or short delivery which may be established in respect of the same  by  the owner thereof, and shall be entitled to recover from such

owner his charges for service rendered, but not  for commission or  the  like, where any  agent for the  unloading of such cargo or portion has been previously appointed by the  owner  and such appointment is un­revoked 127[   :

Provided that no agent so receiving such cargo or  portion shall cause it to  be  removed or  otherwise dealt with except in accordance with the written order of the appropriate officer.]

(3)     The appropriate officer shall take charge of all goods discharged under clause  (a)  of  sub­section  (1)  and otherwise proceed in relation thereto  as  provided  in sections 76 and 82.

(4)     128[ A public body or company or port authority  or airlines or] person  at  whose  landing­place  or  wharf  or place of storage any  goods are discharged under  clause  (b) or clause (c)  of  sub­section  (1)  shall  not  permit the same to be removed or  otherwise  dealt  with  except  in accordance with the order in writing  of  the appropriate officer.

Entry for home­ consumption or warehousing

79.    (1) The owner of  any  imported goods  shall  make entry of such goods for home­consumption or warehousing  or for any other approved  purpose  by  delivering to  the appropriate officer a bill of entry thereof in such form and manner and containing such particulars as the Board may direct:

Provided that, if the owner makes and subscribes  a declaration before the appropriate officer  to  the  effect that he is unable, for want of  129[  such  information  as is essential for submitting  a  bill  of  entry],  then  the said officer shall permit him, previous to the entry thereof, to examine the goods in the presence of an officer of customs or to deposit such goods in a public  warehouse appointed under section 12 without  warehousing  the  same,  pending the  production of  such information.

130[ (1A) The Commissioner of customs may  within  the period specified in sub­section (2)  require  the  owner who has delivered or transmitted a bill  of  entry  in  electronic form to submit to the appropriate  officer  a  paper  bill  of entry duly signed by the owner or his authorised agent, containing such information and documents as the said Commissioner may specify.]

131[ (2) A bill of entry under sub­section (1) may  be presented and the goods  be  cleared  at  any  time  within 132[ thirty] days of the date of unloading thereof at a customs­port or a land customs­station or customs­inland container  depot  or  133[  within  twenty  one  days  of]     the

date of unloading thereof at  a  customs­airport  or  within such extended period as the Commissioner of customs may deem fit:

134[ Provided that the Commissioner  of  customs  may permit a bill of entry to be presented even  before  the delivery of the manifest if the vessel  or  the  aircraft  by which the goods have been shipped for importation into Bangladesh is expected to  arrive  within  thirty  days  from the date of such   presentation.]]

(3) If the Commissioner of  customs  is  satisfied  that  the rate of customs­duty is not adversely  affected  and  that there was no intention to defraud, he may in exceptional circumstances and for reasons to be recorded in  writing permit substitution of a bill of  entry  for home­consumption for a bill of entry for warehousing or vice versa.

Acceptance of electronically transmitted bills of entry and documents

135[ 79A. The Board may, by notification in the official Gazette, declare that  electronically transmitted  bills  of entry and related documents may be acceptable subject to such conditions  as  are specified in that  notification.]

Access to customs computerised entry processing systems

136[ 79B. No person shall  transmit  to,  or  receive information from, a 137[ customs computer] system unless that person is registered by  the  Commissioner  of  customs as a user of that 138[  customs   computer].

Registered users   79C.  (1)  A  person who  wishes  to  be  registered as  a  user of a 139[ customs  computer]  system  may apply  in  writing to the Commissioner of customs in the prescribed form and shall provide such  information  in relation to  the application as  required by  the Commissioner.

(2)     The said Commissioner may require an applicant for registration to give such additional information as the said Commissioner considers necessary for the purpose of the application.

(3)    The said Commissioner may­

(a)      grant the application subject to such conditions and limitations as the said Commissioner thinks fit; or

(b)    refuse the application.

(4)     The said Commissioner shall give  notice  in  writing to the applicant of his decision.

Registered users to be allocated unique user identifier

79D. (1) A person who is registered as a user of a 140[ customs computer] system shall be allocated a unique user identifier for use  in relation to  that  141[  customs computer] system by the Commissioner of customs, in such form or of such a nature as  the  Commissioner  of customs may determine.

(2)     The unique user identifier allocated pursuant to sub­ section (1) of this section shall be  used by  the  registered user for the purpose of transmitting information  to or receiving information from that 142[ customs computer] system.

(3)      The Commissioner of customs may, by  notice  in writing, impose conditions and limitations on a particular registered user, or  on  registered  users  generally,  relating to the use and security of unique user identifiers.

Use of unique user identifier

79E. (1) Where information  is transmitted  to  a  143[ customs computer] system using a unique user identifier issued to a registered user  by  the Commissioner  of customs for that purpose, the transmission  of  that information shall, in the  absence  of  proof  to  the contrary, be sufficient evidence that the registered user to whom the unique user identifier has been issued has transmitted that information.

(2)    Where a unique user identifier is used by  an individual who is not entitled to use it, sub­section (1) of this section does not apply if the registered user to  whom  the  unique user identifier was  issued  has,  prior  to  the  unauthorised use of the unique user  identifier, notified the  Commissioner of customs in writing that the unique user identifier is no longer secure.

Cancellation of registration of

79F. (1) Where at any time the Commissioner of customs having   jurisdiction  is satisfied  that a person who is a

registered user  registered user of a 144[  customs computer] system    has­

(a)       failed to comply with a condition  of  registration imposed by the  said  Commissioner  under  section  79C (3) of this Act; or

(b)    failed to comply with, or acted in contravention of, any conditions imposed by the said Commissioner under section 79D(3) of this Act in relation to the use and security of the registered user's unique user identifier; or

(c)      has been convicted of an offence under this  Act  in relation to improper access to or interference with a 145[ customs computer] system,­

the said Commissioner may cancel the registration of that individual as a  registered  user  by  giving  notice  in writing to  that person setting out the  reasons for  the  cancellation.

customs to keep records of transmission

79G. (1) The customs must keep a record of every transmission sent to or received from a  registered  user using a  146[  customs  computer] system.

(2)     The record described in sub­section (1) of this section must be kept for  a  period of  five years  from  the  date  of the sending of or the receipt  of  the  transmission,  or  for such other period as may be prescribed.]

Assessment of duty

80.    (1) On the delivery 147[ or electronic transmission] of such bill, the goods or such part thereof  as  may  be necessary may, without  undue  delay,  be  examined or tested 148[ in the presence of  the  owner  or  his  agent, unless due to any exceptional circumstance such presence cannot be allowed] and thereafter the goods  shall be assessed to duty, if any, and the owner of such goods may then proceed to clear the same for home­consumption or warehouse them, subject to the provisions hereinafter contained.

(2) Notwithstanding anything contained in sub­section (1), imported goods prior to examination or  testing thereof may be permitted by the appropriate officer  to  be  assessed to duty on the basis  of  the statements  made  in  the bill relating  thereto  and  the  information  furnished  under    the

rules and the  documents  produced under  section 26;  but  if it is found subsequently on examination or testing  of the goods or otherwise that any statement in such bill  or document or any information so furnished is not correct in respect of any matter  relating  to  the assessment,  the goods shall, without prejudice  to  any  other  action  which may be  taken under  this Act,  be  re­assessed to duty.

149[ (3) Subject to the guidelines, if  any,  given  by  the Board from time to time, the Commissioner of  customs  or any other customs officer authorised by  him  in this behalf may clear any goods or class of goods imported by  an importer or a class of importers without examination and testing of the  goods,  wholly  or  partly  under  sub­section (1).

(4) Upon delivery or  transmission  of  the  bill  of  entry for the goods cleared or to  be  cleared  under  sub­section  (3) the duty shall be deemed to  have  been duly  assessed  for the purposes of this   section:

Provided that where the appropriate officer has reason to believe that in case of any bill of entry re­assessment is necessary, he may, by recording reasons in  writing  re­ assess the duty payable for the goods and take such other actions as he may deem fit under this Act.]

Provisional assessment of duty

81.    (1) Where it is not possible immediately to assess the customs­duty that may be payable on any imported goods entered for home­consumption or for warehousing or for clearance from a warehouse for  home­consumption  or  on any goods entered for exportation, for the reason that the goods require chemical or  other  test  or  a  further enquiry for purposes of assessment, or that all the documents or complete documents or full information pertaining to those goods have not been furnished,  an  officer  not  below  the rank of Assistant Commissioner of customs  may  order that the duty payable on such goods be assessed provisionally:

Provided that the importer (save in the case  of  goods entered for warehousing) or the exporter  pays  such additional amount as  security  or  furnishes  such  guarantee of a scheduled bank for the payment thereof as  the  said officer deems sufficient to meet the excess of the final assessment of duty over the provisional    assessment.

150[ (2) Where any goods are allowed to be cleared or delivered on the basis of such provisional assessment, the amount of duty actually  payable  on  those  goods shall, within a period of one hundred and  twenty  working  days from  the  date  of  the  provisional  assessment,  where there

is a case pending at any  court,  tribunal  or appellate authority, from the date  of  receipt  of  the  final  disposal order of that  case,  be  finally  assessed  and  on completion of such assessment the appropriate officer shall  order  that the amount already guaranteed be adjusted against the amount payable on the basis of final assessment, and the difference between them shall be  paid  forthwith  to  or  by the importer or exporter as the case may be:

Provided that the Board may, under exceptional circumstances recorded in  writing,  extend  the period  of final  assessment specified under  this sub­section.] 151[

Procedure in case of goods not cleared or warehoused or transhipped after unloading within a specified period

152[ 82. 153[  (1)]  If  any  goods  are  not  entered and cleared for home consumption  or  warehoused  or transhipped within 154[  thirty]  days  of  the date  of unloading thereof at a customs­port or  a  land  customs station 155[ or customs­inland container depot], or  within 156[ twenty  one] days  of  the  date  of  unloading thereof  at a customs airport or within such extended period as the appropriate officer may allow, such goods may, after due notice given to the owner, if his address  could  be ascertained, or published in the newspaper, if  his address could not be ascertained, be sold under the orders of the appropriate officer:

Provided that­

(a)    animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold  at  any time;

(b)     arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Government, direct:

Provided further that nothing in this section shall authorise removal for home consumption of  any  dutiable  goods without payment of  customs­duties  thereon.]

157[ (2) Where any goods are sold under sub­section (1) pending adjudication, appeal,  revision or  decision  of a Court, the proceeds of such sale shall be deposited into the Government treasury; and, if on  such  adjudication  or  in such appeal or revision it is found or if the  Court finds  that the goods so sold are not  liable to  confiscation, the proceeds of the sale shall, after necessary deduction  of duties,   taxes   or   dues   as   provided   in   section   201, be

refunded to  the owner.]

Procedure in case of goods not assessed or out­passed by customs after presentation of the related bill of entry within a specified period

158[ 82A. If any goods, other than goods detained, seized, confiscated, under adjudication or appeal  under  the provisions of this Act, for which a  bill  of  entry  has  duly been presented, are not assessed and out­passed  within seven working days the owner of such goods may serve a notice upon the Commissioner to finalise the customs formalities within three working days enabling  him  to pay duty and taxes and clear the goods, and the said Commissioner or any  officer  authorised  on  his  behalf shall do so, if the import is in  order,  or  issue  a  show  cause notice  if  the  import is not in order.

Explanation.­ For the purpose of this section  “detained goods” include goods detained for chemical examination, radiation test, and reference for resolution disputes on of classification, value,  ITC  aspect  or  any  other legal disputes.]

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CHAPTER X

CLEARANCE OF  GOODS  FOR HOME­ CONSUMPTION

Clearance for home­ consumption

83.   

159[ (1)] When the owner of any goods entered for home­consumption and assessed under section 80 has paid the import duty and other charges, if any in respect of the same, the appropriate officer, if he is satisfied  that  the import of the goods is not prohibited or in breach of any restrictions or conditions applying to the import of  such goods, may make an order for the clearance of the same.

160[ (2) Notwithstanding anything contained in sub­section (1), the importer or a class of importers for any goods, notified under section 80(3), shall be allowed clearance without any formal order under sub­section  (1)  of  this section and such goods shall be deemed to have been duly allowed to pass.]

161[ (3) The Board may, by special order, in the public interest, allow any government or semi­government organization or statutory  public  authority  to  take clearance of goods without paying the  import duty and other  charges on submission of a guarantee that such a duty and charges shall be paid within specific period to be determined by the board.]

Amendment of assessment

162[  83A.  (1)  An officer  of  customs  not below  the  rank of

an Assistant Commissioner of customs may  from  time  to time make or cause to be made such amendments to an assessment of duty  or  to  the  value  taken  for  the purpose of assessment of duty as he thinks necessary in order to ensure the correctness of the assessment even though the goods to which the value or the duty relates have already passed out of customs control  or  the duty  originally assessed has  been paid.

(2)     If the amendment has the effect of imposing a fresh liability or enhancing  an  existing liability,  a  demand notice in writing shall be given by the officer of customs  to the person liable for the duty.

(3)    Unless otherwise specified in this Act, the due date for payment against  the aforesaid demand  notice  shall be thirty working days  from  the date  of  issue  of  such a written demand notice by the officer of customs.

Limitation of time for amendment of assessments

83B. (1) Where an assessment  of  duty  has  been  made under this Act, the officer of customs is not entitled  to increase the amount of  the  assessment after  the expiration of three years from the date on which  the  original assessment was made.

(2) Notwithstanding sub­section (1) of this  section,  in any case where the  entry  or  any  declaration  made  in relation to the goods was fraudulent  or  wilfully  misleading,  the officer of customs may amend the assessment at any time 163[  ***]  so as to increase the  amount of  the  assessment.

Audit or examination of records

83C. (1) An officer of customs may at any time enter any premises or place where records are  kept  pursuant  to section 211 of  this  Act  and  audit  and  examine those records either in relation to specific transactions or to the adequacy or integrity of the manual or electronic system or systems by  which such records are created and   stored.

(2)    For the purposes of sub­section (1) of this section, an officer of customs shall have full  and  free  access  to  all lands, buildings and places and to all books, records and documents, whether in the custody or  under  the  control of the licensee, importer, exporter  or  any  other  person,  for the purpose of inspecting  any  books,  records, and documents and any property, process, or matter that the officer considers,­

(a)    necessary or relevant for the purpose of  collecting any duty under the Act or for the purpose of  carrying out any other function lawfully conferred on the officer, or

(b)    likely to provide any information otherwise required for the purposes of this Act  or  for  the discharge  of any functions under this Act.

(3)      The officer of customs may make extracts  from  or copies of any such books, documents or records.

(4)    Notwithstanding sub­sections (2) and (3) of  this section, an officer of customs shall not enter any private dwelling except with the consent of an occupier or owner thereof or pursuant to a warrant issued under this Act.]

Power to appoint auditor, etc

164[ 83D. Board may, by  issuance  of  special  order, appoint, on such terms and conditions as it may deem appropriate, professional auditor or audit  firm  for carrying out audit on any customs matter, and such auditor or audit firm shall be deemed to be an officer of customs for the purpose  of  this section.]

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CHAPTER XI

WAREHOUSING

Application to warehouse

84.      When any dutiable goods have been entered for warehousing and assessed under section 80, the  owner of such goods may apply for leave to deposit the same in any warehouse appointed or licensed under this Act.

Form of application

85.    Every such application shall be in writing signed by the applicant, and shall be in such form  as  may  be  prescribed by the Board.

Warehousing bond

86.      (1) When any such application has  been  made  in respect of any goods, the owner of the goods to  which it relates shall execute  a  bond,  binding  himself  in  a penalty of twice the amount of  the  duty  assessed under  section 80 or section 81 165[ * * *] on such goods,­

(a)     to observe all the provisions of this Act and the rules

in respect of  such goods;

(b)     to pay on or before a date specified in a  notice  of demand all duties, rent and charges payable  in respect of such goods together with interest on  the  same  from  the date so specified at the rate 166[ to be determined by the Board, being a rate not  less  than  the  bank  rate  fixed by the Bangladesh Bank and not more  than  double  the Bank rate so fixed]; and

(c)     to discharge all penalties incurred for violation of the provisions of this Act and the rules  in  respect  of  such goods.

(2)    Every such bond shall be  in such form  as  is from  time to time prescribed by the Board, and shall relate  to  the goods or portion of the goods of one conveyance only.

(3)      Notwithstanding anything in sub­section (2), for the purposes of sub­section (1), the 167[  Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] may permit any importer to  enter into a general bond in such amount and subject to such conditions, limitations or restrictions as the 168[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] may determine in respect of the warehousing of goods to be imported by such importer within a specified period.

(4)     A bond executed under this section by an importer in respect of any goods shall continue in force notwithstanding the transfer of the goods to  any  other  person  or  the removal of the goods to another warehouse or warehousing station:

Provided that, where the whole of the goods or any  part thereof are transferred to another person, the appropriate officer may accept a fresh bond  from  the  transferee  in a sum equal to twice the amount of the duty assessed on the goods transferred and thereupon the bond executed by the transferor shall be  deemed to  be  discharged to  the  extent to which the fresh bond has been executed  by  the transferee.

Warehousing bank guarantee

169[ 86A. Notwithstanding anything contained in this Act regarding execution of a bond in relation to  clearance of goods for warehousing, the Board or a Commissioner of customs authorised in this behalf by the Board, may, in addition to requiring execution of bond, direct that a bank guarantee,  for  an amount not exceeding the  duties   leviable

on the goods, be furnished in such manner as may be prescribed.]

Forwarding of goods to warehouse

170[ 87. (1) When the provisions  of  sections  85  and  86 have been complied with in respect  of  any  goods,  such goods shall be delivered to the owner of such goods or his authorised representative for onward transportation to the warehouse  in which they  are to  be deposited.

(2)     A pass shall be sent  with  the  goods  specifying  the name of the owner  of  such goods and the  name or  number of the importing conveyance, the marks, numbers and contents of each package, and  the  warehouse  or  place in the warehouse wherein they are to be deposited.

(3)     After depositing such goods mentioned in sub­section

(1)     the owner of such goods shall inform the concerned Commissioner of customs regarding the warehousing of the goods.]

Receipt of goods at warehouse

88.      (1) On receipt of the goods,  the pass  shall  be examined by the  warehouse­keeper,  and  shall  be returned to the appropriate officer.

(2)     No package, butt, cask or other container shall be admitted into any warehouse unless it bears the marks and numbers specified in, and otherwise corresponds  with, the pass for its admission.

(3)    if the goods be found to correspond with the pass, the warehouse­keeper shall certify to that  effect  on  the pass, and the warehousing of such  goods  shall  be  deemed  to have been completed.

(4)     If the goods do not so correspond, the fact shall be reported by the warehouse­keeper for the orders of the appropriate officer, and  the  goods  shall  either  be returned to the custom­house in charge of an officer  of  customs or kept in deposit pending such orders as  the  warehouse­ keeper deems most convenient.

(5)      If the quantity or value of any goods  has  been incorrectly stated in  the  bill  of  entry,  due  to inadvertence or bona fide error, the error may be rectified at any time before the warehousing of the goods is completed, and not subsequently.

Goods how warehoused

89.     Except as provided in section 94, all goods shall be warehoused in the packages,  butts,  casks  or  other containers in which they have been imported.

Warrant to be given when goods are warehoused

90.      (1) Whenever any goods are lodged in a  public warehouse or a licensed private warehouse, the warehouse­ keeper shall deliver a warrant  signed  by  him  as  such  to the person lodging the goods.

(2)    Such warrant shall be in such form as the  Board may from time to time  prescribe,  and  shall  be  transferable by the endorsement; and the endorsee shall be entitled  to receive the goods specified in such warrant on  the same terms as those on which the  person who  originally  lodged the goods would have been entitled to receive the same.

(3)     The Board may, by notification in the official Gazette, exempt any class of goods from the operation  of  this section.

Control over warehoused goods

171[ 91. (1) All warehoused goods shall be subject to the control of the appropriate   officer.

(2)      The appropriate officer may cause  any warehouse, except a special bonded warehouse, to be locked.

(3)    Subject to sub­section (4), no person shall, without the written permission of the appropriate officer­

(a)        enter into a warehouse or  remove any  goods therefrom.

(b)    unlock the warehouse which is locked under sub­section (2).

(4)    An officer­

(a)       not below the rank of Assistant  Commissioner  of customs of the customs Inspection Directorate or of the customs Intelligence and 172[ Investigation Directorate or

of the customs Valuation and Internal  Audit Commissionerate, or]

(b)     below the rank of Assistant Commissioner of  customs 173[ of the said Directorates and  Commissionerate] authorised by the officer mentioned in clause (a),

shall have access to any part of a warehouse and power to examine the goods, records,  accounts  and  documents therein and ask  any  question as  may  deem necessary.]

Power to cause packages lodged in warehouse to be opened and examined

92.    (1) The appropriate  officer  may  at  any  time  by order in writing direct that any goods or packages lodged in any warehouse shall be opened,  weighed  or  otherwise examined; and, after any goods have been so opened, weighed or examined, may cause the same to be sealed or marked in such manner as he thinks fit.

(2) When any goods have been so sealed and marked after examination, they shall not be again opened without the permission of the appropriate officer; and, when any such goods have been opened  with  such  permission,  the packages  shall, if  he  thinks  fit, be  again sealed or marked.

Access of owners to warehoused goods

93.    (1) Any owner  of  goods  lodged  in  a  warehouse shall, at any time within  the  hours  of  business,  have  access to his goods in the presence of an officer of customs, and an officer of customs shall, upon application for the  purpose being made in writing  to  the appropriate  officer,  be deputed to accompany such owner.

(2) When an officer of customs is specially employed to accompany such owner, a sum  sufficient  to  meet the expense thereby incurred shall, subject to rules, be paid by such owner  to  the  appropriate  officer, and such sum  shall, if the appropriate officer so directs, be paid in advance.

Owner’s power to deal with warehoused goods

94.    (1) With the sanction of the appropriate officer and on payment of such fees as may be prescribed by rules, the owner of any goods  may, either  before  or  after warehousing the same ­

(a)    separate damaged or deteriorated goods from the rest;

(b)      sort the goods or change  their  containers  for the purpose of preservation, sale, export or disposal  of  the goods;

(c)      deal with the goods  and  their  containers  in such manner as may be necessary  to  prevent  loss or deterioration or damage to the goods;

(d)    show the goods for sale; or

(e)    take such samples of goods as may be allowed by the appropriate officer with or without entry for home­ consumption, and with or without payment of duty, except such as may eventually become payable on a  deficiency  of the original quantity.

(2) After any such goods have been so separated  and repacked in proper or approved packages, the appropriate officer may, at the request of the  owner  of  such  goods, cause or permit any refuse, damaged or surplus goods remaining after such separation or repacking (or at the like request, any goods which  may  not  be  worth  the  duty) to be destroyed, and may remit the duty payable     thereon.

Manufacture and other operations in relation to goods in a warehouse

95.     (1) Subject to rules, the owner  of  any  warehoused goods may, 174[ by giving fifteen  days  prior  notice  in writing to the 175[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board]], carry on any manufacturing process or other  operations  in the warehouse in relation to such goods.

(2)     Where in the course of any such operation or process there is any waste or refuse the following provisions shall apply, namely:­

(a)    if the whole or any part of the goods produced by such operation or process  are exported,  no  duty  shall  be charged on the  quantity  of  the  warehoused  goods  wasted or turned into refuse in the course of the operation or processing carried on in relation to the goods exported:

Provided that such waste or refuse  is  either  destroyed or duty is paid on such waste or refuse as if it  had  been imported into Bangladesh in that   form.

176[ (b) If the whole or any part of the goods produced  by such operation or process are cleared from  the  warehouse for home­consumption, duty and  other  taxes  shall  be charged on the quantity of such goods cleared for home­ consumption and also on the warehoused goods wasted or turned into refuse in the course of  the operation  or processing carried on in relation to such goods cleared for home­consumption in a manner  to be  prescribed by  rules:

Provided that the value for assessment purposes under this clause shall, notwithstanding any other  provisions  of  this Act, be determined by the 177[ Commissioner of customs (Bond) or any other  Commissioner  of  customs  authorised by  the Board].]

Payment of rent and warehouse­ dues

178[ 96. (1) The owner of any warehoused goods shall pay to the warehouse­keeper rent and  other  charges  at  the rates fixed under any law for the time being  in  force or where no rates are so fixed, at such rates as may  be  fixed by the Commissioner of customs (Bond) or any other Commissioner of customs or by agreement between  the owner of the warehouse and  the owner  of  warehoused goods.

(2)     A table of the rates of rent  and  other  charges  fixed under sub­section (1) shall be displayed  in  a  conspicuous part of such warehouse.

(3)     If any rent or other charges  are  not  paid  within  ten days from the date when they become due, the warehouse­ keeper may, after due notice to  the owner  of  the warehoused goods and with  the permission of the appropriate officer, cause to be sold (any transfer of the warehoused goods notwithstanding)  such  portion  of the goods as may be sufficient to realise the unpaid rent  and other charges.]

Goods not to be taken out of warehouse except as provided by this Act

97.      No warehoused goods shall be taken out of any warehouse, except on clearance for home­consumption or export or for removal to  another  warehouse,  or  as otherwise provided in this Act.

Period for which goods may remain warehoused

179[ 98.(1) Goods imported for and warehoused  in  any special bonded warehouse or in any hundred percent export oriented industry, may remain in such  warehouse  or industry  for  a  period  not  exceeding  twenty  four    months

from the date of warehousing   :

(2) The Commissioaner of customs (Bond) or any other Commissioaner of customs authorized by the Board in this hehalf may extend the period of warehousing mentioned in sub­section (1) for  further  period  of  six  months  if the goods specified in sub­section (1) are not likely to deteriorate.]

180[ (2A)  Notwithstanding anything contained in   sub­section

(1)    and (2), goods imported and warehoused by a hundred percent export oriented ship building industry,  may   remain in such warehouse for a period not exceeding forty eight months from the date of warehousing.]

(3)    Goods imported for and warehoused in any diplomatic bonded warehouse, may remain in the warehouse  for  a period not exceeding twelve months from the date of warehousing.

(4)     Warehoused goods other than the goods mentioned in sub­sections (1)  and  (3)  may  remain in the  warehouse for a period not exceeding six months following the date of execution of the bond under section 86 in respect of such goods.

(5)    In the case of any  goods  specified in sub­sections  (3) and (4) which are not likely to deteriorate, the period for warehousing of such  goods  may,  with  reasons  in  writing, be extended by  the  Commissioner  of  customs  (Bond)  or any other Commissioner  of  customs  authorized  by the Board in this behalf for a  period  not  exceeding  three months and subsequently by the Board for  a  further period not exceeding three months.

(6)      The Commissioner of customs (Bond) or any other Commissioner of customs authorized by the Board in this behalf may reduce the period for warehousing mentioned in sub­sections (1), (3), and (4) to such reasonable period as he deems fit in each case, if the goods mentioned in sub­ sections are likely to deteriorate.]

Goods to be removed if license is cancelled

181[ 98A. When the licence of any private warehouse is cancelled, the owner  of  any  goods  warehoused therein shall, within ten days of the date on which notice of such cancellation is given or within such extended period, as the appropriate officer may allow, remove the goods from that warehouse to another warehouse or clear them for home­ consumption or  exportation.]

Power to remove goods from one warehouse to another in the

99.     (1) Any owner of goods  warehoused  under  this  Act may, within the period of  their  warehousing  under section 98, and with the permission of the 182[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] 183[ or any officer authorised for same customs­ station

the purpose by  the  184[  Commissioner  of  customs (Bond) or any other Commissioner of customs authorised by the Board],]  on such conditions  and after  giving such   security, if any, as 185[ that Commissioner] directs,  remove goods from one warehouse to another warehouse in the same warehousing station.

(2)    When any owner desires to remove any goods, he shall apply for permission to do so  in  such  form  as  the Board may prescribe.

Power to remove goods from one warehousing station to another

100.       (1) Any owner of goods warehoused  at any warehousing station may, within the period of their warehousing under section 98, remove the same for the purpose of warehousing them at any other warehousing station.

(2) When any owner desires to remove any goods for such purpose, he shall apply to  the 186[  Commissioner  of customs (Bond) or any other Commissioner of customs authorised by the Board] in such form and manner as the Board may prescribe stating therein the particulars of the goods to be removed, and the  name of  the  customs­station to  which they  are to  be removed.

Transmission of account of goods to officers at warehousing station of destination

101.     (1) When permission is  granted  for  the  removal  of any goods from one warehousing station to another under section 100, an account containing the particulars  thereof shall be transmitted by the appropriate officer of the customs­station of removal to the appropriate officer of the customs­station of destination.

(2)     The person requiring the removal shall before such removal enter into a bond with one sufficient surety,  in  a sum equal at least to  the  duty  chargeable  on such  goods, for the due arrival and re­warehousing thereof at the custom­station of destination, within such time, as the 187[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] directs.

(3)     Such bond may be taken by  the  appropriate  officer either the customs­station of removal or at the customs­ station of destination as best suits the convenience of the owner.

(4)    If  such bond is taken at customs­station of    destination, a certificate thereof signed  by  the  appropriate  officer  of such station shall at the time of the  removal of  such  goods be produced to the appropriate officer  at  the  customs­ station of removal; and such bond shall not be discharged

unless such goods are produced to the  appropriate  officer, and duly re­warehoused at  the customs­station  of destination within the time allowed for such removal or are otherwise accounted for to the  satisfaction of  such officer; nor until the full duty due upon  any  deficiency  of  such goods,  not so  accounted for, has  been paid.

188[ (5) Notwithstanding  anything  contained  in  the aforesaid sub­sections, the 189[ Commissioner of customs (Bond) or any other  Commissioner  of  customs  authorised by  the  Board] may prescribe such conditions  as  he  deems fit for the removal of  warehoused  goods  from special bonded warehouse.]

Remover may enter into a general bond

102.     The 190[ Commissioner of customs  (Bond)  or  any other Commissioner of customs authorised  by  the  Board] may permit any person desirous of removing warehoused goods to enter into a general bond,  with such  sureties, in such amount and under such conditions as 191[ that Commissioner] approves, for the removal,  from  time  to time, of any goods from one warehouse to another, either in the same or in a  different warehousing  station  and  for the due arrival and re­warehousing of such goods at the destination within such time as 192[ that Commissioner] directs.

Goods on arrival at customs­ station of destination to be subject to same laws as goods on first importation

103.    Upon the arrival of warehoused goods at the customs­ station of  destination,  they  shall  be  entered  and warehoused in like manner as goods are entered and warehoused on the first importation thereof, and under the laws and rules, in so far as such laws and  rules  are applicable, which regulate the entry  and  warehousing  of such last­mentioned goods.

Clearance of bonded goods for home­ consumption

104.     Any owner of warehoused goods may, at any  time within the period of their warehousing  under  section  98, clear such goods for home­consumption by paying­

(a)     the duty assessed  on  such  goods  under  the provisions of this Act; and

(b)     all rent, penalties,  interest  and  other  charges  payable in respect of such goods 193[ :

Provided that necessary permission will have to  be taken from 194[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] fifteen days in advance in case of Special Bonded Warehouse for special purposes to be determined  by  the  195[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the    Board].]

Clearance of warehoused goods for export

105.     Any owner of warehoused goods may, at any  time within the period of their warehousing  under  section  98, clear such goods  for  export out of  Bangladesh on  payment of all rent, penalties, interest and other charges payable as aforesaid but without paying any import duty thereon:

Provided that, if the Government is of the opinion that warehoused goods of any  specified description are likely  to be smuggled back  into  Bangladesh,  it  may,  by notification in the official Gazette, direct that such goods shall not be exported to any  place  outside  Bangladesh  without payment of duty or allow them to be exported subject to such restrictions and conditions as may be specified in the notification.

Clearance of warehoused goods for export as provisions, on a conveyance proceeding to foreign destination

106.       Any warehoused provisions and stores may  be exported within the period  of  their  warehousing  under section 98 without payment  of  import  duty  for  use  on board any conveyance proceeding to a foreign territory.

Application for clearance of goods

107.    (1) An application to clear goods from any warehouse for home­consumption or for export shall be made in such form as the Board may prescribe.

(2)       Such application shall ordinarily be made to the appropriate officer at least twenty­four hours before it is intended to clear such goods 196[ :

Provided that in the case  of  Special  Bonded  Warehouses, the procedure to be followed  will  be  determined  by  the 197[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the    Board].]

Re­assessment of warehoused goods when damaged or deteriorated

108.    If any goods upon which duties are levied ad  valorem are damaged or  deteriorated  due to  an  unavoidable accident or cause after they have been entered for warehousing and  assessed  under  section  80  and before they are cleared for home consumption, their value in the damaged or deteriorated state may be appraised,  if  the owner so desires, by an officer of customs and the duty leviable thereon shall be diminished in proportion to the diminution of their value and a new bond for  twice  the amount of the diminished duty may, at the option of the owner, be executed by him to replace the bond originally executed.

195[ ]  109.   [Re­assessment  on  alteration  of   duty.­   omitted  by section 33 of অর্থ আইন, ২০০১ (২০০১ সেনর ৩০ নং আইন) .]

Allowance in case of volatile goods

110.       When any warehoused goods of such class or description as the Board having regard  to  the  volatility of such goods and the manner of their storage may, by notification in the official  Gazette,  specify  are,  at  the time of delivery from a warehouse, found to be deficient  in quantity and the 199[ Commissioner  of  customs  (Bond) or any other Commissioner of  customs  authorised  by the Board] is satisfied that such deficiency is on account  of natural loss, no duty shall be charged on such deficiency.

Duty on goods improperly removed from warehouse or allowed to remain beyond fixed time or lost or destroyed or taken as sample

111.        In respect of goods specified hereunder  the appropriate officer may demand and upon such demand the owner of such goods shall forthwith pay the  full  amount of duty chargeable on such goods together with all rent, penalties, interest and other charges payable in respect of them, namely:­

(a)     Warehoused goods which  are  removed in contravention of section 97.

(b)       Goods which have not been removed from  the warehouse within the time allowed for such removal under section 98.

(c)     Goods in respect of which a bond  has  been executed 200[ under section 86  or  as  prescribed  by  rules  made under this Act] and which have not been cleared for home­ consumption or export or removed in accordance with the

provisions of this Act and are  lost  or  destroyed otherwise than as provided in sections 94 and 95 or as mentioned in section 115, or are not accounted for to the  satisfaction  of the  appropriate officer.

(d)      Goods which have been taken under section 94 as samples without payment of duty.

Procedure on failure to pay duty, etc

112.   

201[ (1) If any owner fails to pay any sum demanded under section 111, the appropriate  officer may  either proceed upon the bond executed under 86 or  as  prescribed by rules made under this Act or cause such portion of the owner's goods in the  warehouse or  any  plant or  machinery or equipment used for the manufacture of  goods  or  any other goods and properties belonging to such persons to be detained as he may consider adequate to recover  the demand, and the notice in writing for such detention, shall immediately be given to the owner.]

(2)     In case the demand is  not  discharged  within  fifteen days of the date of such notice, the goods so detained may be sold.

(3)     The net proceeds of any  such  sale  shall  be  entered upon and adjusted against the bond and the surplus, if any, remaining after full satisfaction of  the bond  shall  be disposed of in the manner provided in section 201.

(4)     No transfer or assignment of  the  goods  shall  prevent the  appropriate  officer from proceeding against such  goods in the manner  above  provided,  for  any  amount  due thereon.

Noting removal of goods

113.    (1) When any warehoused goods are taken out of any warehouse, the appropriate officer  shall  cause  the  fact  to be noted on the back of the bond.

(2) Every note so made shall specify the quantity and description of  such  goods,  the purposes  for  which they have been removed, the date of removal, the name of the person removing them, the number and date of the bill of export under which they have been taken away, if  removed for exportation, or of the bill of entry, if removed for home­consumption and the  amount of  duty  paid,  if any.

202[ (3) In case of Special Bonded  warehouses,  the procedure to be followed will be determined by the 203[ Commissioner of customs (Bond) or any other Commissioner of customs authorised by the    Board].]

Register of bonds

114.    (1) A register shall be kept of all bonds entered into for customs­duties  on  warehoused  goods,  and  entry  shall be made in such register of all  particulars  required  by section 113 to be specified 204[ , or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by The 205[ Commissioner of customs (Bond) or any other Commissioner of customs authorised  by the Board].]

(2) When such register shows that the whole of the goods covered by any bond have been cleared for home­ consumption or export,  or  otherwise  duly  accounted  for, and when all amounts due on account of such goods  have been paid, the appropriate officer shall cancel such bond as discharged in full, and  shall  on  demand  deliver  the cancelled bond to the person who executed it or who is entitled to  receive it.

Power to remit duties on warehoused goods lost or destroyed

115.    If any warehoused goods, in respect of  which a  bond has been executed under section 86 and  which  have  not been cleared for  home­consumption  are  lost  or  destroyed by unavoidable accident  or  cause,  the  206[  Commissioner of customs (Bond) or any other Commissioner of customs authorised by the Board] may in his discretion remit  the duties due thereon:

Provided that, if any  such goods  be  so lost or  destroyed  in a private warehouse,  207[  notice  thereof  in  writing  shall] be given to the appropriate officer 208[ within two working days] after the discovery of such loss or destruction.

Responsibility of warehouse­ keeper

116.    The warehouse­keeper in respect of goods lodged in a public warehouse, and the licensee in respect  of  goods lodged in a private  warehouse,  shall  be  responsible  for their due receipt therein and delivery therefrom, and  their safe custody while deposited therein, according to the quantity, weight or gauge  reported  by  the officer  of customs who has assessed such goods, allowance  being made, if necessary, for deficiency in quantity on account of natural loss as provided in section 110:

Provided that no owner of goods shall be entitled  to claim from the  appropriate officer or  from any keeper of  a   public

warehouse, compensation for any  loss  or  damage occurring to such goods while they are  being  passed  into  or  out of such warehouse, or while they remain therein, unless it be proved that such loss or damage was  occasioned  by  the wilful act or neglect of  the warehouse­keeper  or  of  an officer  of customs.

206[ ]                      117.  [Locking of  warehouses.­ Omitted by  section 17 of   the Finance Act, 2002 (Act No. XIV of    2002).]

207[ ]                      117A.  [Special  bonded warehouse.­ Inserted by  section 5  of অর্থ আইন, ১৯৯৫ (১৯৯৫ সেনর  ১২  নং  আইন) and   subsequently omitted by  section 18 of  অর্থ আইন, ২০০২ (২০০২ সেনর ১৪ নং আইন).]

Power to decide where goods may be deposited in 208[warehouse], and on what terms

118.     The 209[ Commissioner of customs  (Bond)  or  any other Commissioner of customs authorised  by  the  Board] may from time to time determine  in what  division of  any 210[ warehouse], and in what manner, and on what  terms, any goods may be  deposited,  and what sort of  goods  may be deposited in any such warehouse.

Expenses of carriage, packing, etc, to be borne by owner

119.      The expenses of carriage, packing and  storage  of goods on their receipt into or removal from a public warehouse shall, if paid  by  the  appropriate  officer  or  by the warehouse­keeper, be chargeable on the goods and be defrayed by, and recoverable from, the owner,  in  the manner provided in section 112.

Power to add, alter or relax the condition, etc

211[ 119A. The 212[ Board] may, by notification  in  the official Gazette, add or alter any condition or requirement contained in any provision of  this  chapter,  and  if  it considers expedient, relax any provision  thereof,  to  meet any special requirement.]

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CHAPTER XII

TRANSHIPMENT

Chapter not to apply to baggage or

120.    The provisions of this Chapter shall not apply to­ postal articles

(a)    baggage, and

(b)    goods imported by post.

Transhipment of goods without payment of duty

121.    Subject to the provisions of  section 15 and the  rules, the appropriate officer may, on application by the  owner of any goods imported at  any  customs­station  and  specially and distinctly manifested at the time of importation as for transhipment to some other customs­station or foreign destination, grant leave to tranship the same  without payment of duty, if any, chargeable on such goods at the customs­station of transhipment and,  in  case  of  goods  to be transhipped to some other  customs­station,  with or without any security or  bond for  the  due  arrival and  entry of the goods thereat.

Superintendence of transhipment

122.    An officer of customs shall, in every case, be deputed free of charge to superintend the removal of transhipped goods from one conveyance to another.

Entry, etc, of transhipped goods

123.      All goods transhipped under section 121  to  any customs station shall, on their arrival at such  customs­ station, be entered in the same manner  as  goods  on their first importation and shall be dealt with like­wise.

Transhipment of provisions and stores from one conveyance to another of the same owner without payment of duty

124.    Any provisions and stores in use or  being carried  for use on board a conveyance may, at the discretion of the appropriate officer be transhipped to another conveyance belonging wholly or partly to the same owner and present simultaneously at the same  customs­station,  without payment of duty.

Levy of transhipment fees

125.    Subject to the  rules, a transhipment fee on any   goods or class of goods  transhipped under  this  Act may be  levied at such rates, according to weight, measurement, quantity, number, bale, package or container, as the Board may, by notification in the official Gazette, prescribe for any customs­station or class of customs­stations.

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CHAPTER XIII

TRANSIT TRADE

Chapter not to apply to baggage and postal articles

126.    The provisions of this Chapter shall not apply to

(a)    baggage, and

(b)    goods imported by post.

Transit of goods in the same conveyance

127.     (1) Subject to the provisions of section  15  and  the rules any goods  imported  in  a  conveyance  and mentioned in the import manifest as for  transit  in the  same conveyance to a customs­station in Bangladesh or to any destination outside Bangladesh may be allowed to be so transited without payment of duty, if any, leviable on such goods at the customs­station of transit.

(2) Any stores and provisions imported on board  a conveyance which is in transit through Bangladesh to a destination outside Bangladesh may, subject to rules, be allowed to be consumed on board that conveyance without payment of the duties which would otherwise be  chargeable on them.

Transport of certain classes of goods subject to prescribed conditions

128.     Any goods may be transported from one part of Bangladesh to another through any foreign territory,  subject to such conditions as to their  due  arrival at the   destination as may be prescribed by rules.

Transit of goods across Bangladesh to a foreign territory

129.      Where any goods are entered for transit across Bangladesh to a destination outside Bangladesh, the appropriate officer may, subject to the provisions  of  the rules, allow the goods to be so transitted without payment of the duties which would otherwise be chargeable on such goods.

129A 213[Omitted]

214[ Omitted]

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CHAPTER XIV

EXPORTATION  OR  SHIPMENT AND RELANDING

No goods to be loaded on a conveyance, till entry outwards or permission granted

130.      No goods other  than  passenger's  baggage  or mail bags or ballast urgently  required for  a  vessel's  safety shall be loaded or  water­borne  to  be  loaded on a  conveyance at a place in a  customs­station  approved  for  the  purpose under clause (b) of section 10, until an order under section

50 in respect of the conveyance has  been  given  or permission in this behalf in  writing  has  been  granted  by the  appropriate officer.

Clearance for exportation

131.    215[ (1)] No goods shall be loaded  for  exportation until­

(a)     in the case of goods  other  than  passengers'  baggage and mail bag­

216[ (i) the owner  has  delivered to  the  appropriate officer or, if the owner is a registered user, he has  transmitted  to the customs computer system, a bill of export in such form and manner and containing such particulars as  the  Board may, by  order, direct from time to  time 217[   :

Provided that the Commissioner of customs may within a period of six months require  the owner  who has electronically transmitted a bill of export to the customs computer  system to submit to the  appropriate officer a   bill of export in paper duly signed by  him  or  his  authorised agent containing such information as the said Commissioner may specify;]]

(ii)     such owner has paid the duties payable on such goods;

(iii)    such bill has been passed  by  the  appropriate officer; and

(b)     in the case of passengers' baggage or mail bags, the appropriate officer has permitted them to be exported:

Provided that the Board may in the case of any customs­ station or wharf, by notification in the official Gazette, and subject to such restrictions and conditions, if  any,  as  it thinks fit, exempt any specified goods or  class of  goods or any specified person  or  class  of  persons,  from  all  or any of  the  provisions of  this  section 218[ :

Provided  further  that  where  the  appropriate  officer,  in   a particular case, has reason to  believe  that  exportation  of any goods in respect of which exemption has been notified under the first proviso should be  intervened  before  its loading for exportation, he may, upon recording reasons, examine the goods or the bill  of  export or  both,  and may take other necessary action under this    Act.]

219[ (2) In a case  where  exemption  has  been  allowed under the proviso to sub­section (1) and  any  goods have been exported subject to any conditions or under any guarantee or undertaking, the exporter shall forthwith fulfil such conditions or, as the case may be, the terms of the guarantee or undertaking and submit to  the  appropriate officer documents relating thereto, including proceeds realisation certificate or such other documentary evidence showing the remittance to  Bangladesh of  the  sale proceeds of  the  goods exported as may be acceptable to the    Board.]

Bond required in certain cases before exportation

132.    Before any warehoused goods subject to  excise duties, or goods entitled to drawback or repayment of  customs­ duties on exportation, or goods exportable only under particular rules or restrictions,  are permitted  to  be exported, the owner shall,  if required  so  to  do, give security by bond in such sum not exceeding twice the duty leviable on such goods as the  appropriate  officer  directs, with one sufficient surety,  that  such  goods  shall  be exported and landed  at  the place  for  which  they are entered outwards or  shall  be  otherwise  accounted  for  to the satisfaction of such officer.

Additional charge on goods cleared for export after port­clearance granted

133.    Where the goods are cleared for shipment on a bill of export presented after port­clearance  or  permission  to depart has been granted, the appropriate officer may, if he thinks fit, levy, in addition to any duty to which such  goods are ordinarily liable,  a  charge  not exceeding one  per  cent of the value of the  goods  determined  in  accordance  with the provisions of section 25.

Notice of non­ loading or re­ landing and return of duty thereon

134.     (1) If any goods mentioned in a bill of export  or manifest be not loaded or be loaded and afterwards re­ landed, the owner  shall  before  the expiration  of  fifteen clear working days after the  conveyance  on  which  such goods were intended to be loaded or from which they were re­landed has left the customs­station, give  information of such short­loading or re­landing to the appropriate  officer save where the latter has occasioned the short­loading or re­landing.

(2)  Upon  an  application  being  made   to  the     appropriate

officer within one year of  such  short­loading  or re­landing any duty levied upon goods not loaded  or  upon  goods loaded and afterwards re­landed shall be refunded to the person on whose  behalf  such duty  was paid:

Provided that, where the required information of  short­ loading or re­landing  is not  given  within  the aforesaid period of fifteen days, the appropriate officer may  make refund of duty contingent upon payment of  such penalty, if any, as he may see fit to    impose.

Goods re­landed or transhipped from a conveyance returning to a customs­station or putting into another customs­station

135.     (1) If, after having cleared  from  any customs­station any conveyance  without  having  discharged  her  cargo returns to such customs­station or puts into any other customs­station, any owner  of  goods  in such conveyance, if he desires to land or tranship the same  or  any  portion thereof for re­export, may, with the consent of the person­ in­charge of the conveyance,  apply  to  the  appropriate officer in that behalf.

(2)     The appropriate officer, if he  grants  the  application, shall thereupon send an officer of customs to watch the conveyance and to take charge of such goods during such re­landing or transhipment.

(3)     Such goods shall not be allowed to be transhipped or re­exported free of duty by reason of  the  previous settlement of duty at the  time  of  first  export  unless they are lodged and remain,  until  the  time  of  re­export under the custody of an officer  of  customs,  in a  place  appointed by the appropriate officer, or are transhipped under such custody.

(4)     All expenses attending such custody  shall  be  borne by the owner.

Conveyance returning to customs­station may enter and land goods

136.     (1) In either of the  cases  mentioned  in  section 135, the person­in­charge of the conveyance may enter such conveyance inwards and any owner of goods thereon may, with the consent of  the  person­in­charge  of  conveyance, land the same under the provisions  of  this  Act  and  the rules.

(2) In every such case, any export duty paid  shall  be refunded on an application made by  the owner  of  such goods within one year  of  their  landing  and  any  amount paid to owners as drawback or repayment of  duty  (whether of customs, excise or any  other  tax)  shall  be  recovered from him  or  adjusted against the  amount refundable.

Landing of goods during repairs

137.    (1) The appropriate officer may, on application by the person­in­charge of a conveyance which is obliged before completing her journey or voyage to put into any customs­ station for repairs, permit him to land the goods or  any portion thereof, and to  place  it in the  custody  of  an officer of customs during such repairs, and to load and export the same free of duty.

(2) All expenses attending such custody shall  be  borne  by the  person­in­charge of  the conveyance.

Frustrated cargo 220[ and other than Frustrated cargo] how dealt with

138.     (1) Where any goods are brought into a  customs­ station by reason of inadvertence, mis­direction or untraceability of the consignee,  the Commissioner  of customs may, on application by the person­in­charge of the conveyance which brought  such  goods  or  of  the consignor of such goods and subject to rules, allow  export  of  such goods without payment of any duties (whether of import or export) chargeable thereon, provided that such goods have remained and a re­exported under the  custody  of  an officer of customs.

221[ (1A) Where any goods are brought into a customs­ station by a reason other than the reasons mentioned in sub­section(1), the Commissioner of  customs  may,  with prior approval of the Board, allow re­exportation  of  such goods  without payment of  any  duties  chargeable thereon.]

(2) All expenses attending  to  such  custody  shall  be borne by  the applicant.

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CHAPTER XV

SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR  EXPORTED BY POST

Declaration by passenger or crew of baggage

139.    The owner of any baggage whether a passenger or a member of the crew shall, for the purpose  of  clearing it, make a verbal or written declaration of its contents in such manner as may be prescribed by rules to the appropriate officer and shall answer such questions as the  said  officer may put to him with respect to his baggage and any article contained therein or carried with  him  and  shall  produce such baggage and any such article for examination.

Determination of      

140.  The  rate  of  duty,  if  any,  applicable  to  baggage shall rate of duty in respect of baggage be the rate in force on the date on which a declaration  is made  in respect of  such baggage  under  section 139.

Bona fide baggage exempt from duty

141.    The appropriate officer may, subject to the limitations, conditions and restriction  specified  in  the  rules,  pass free of duty any article in the baggage of a passenger  or  a member of the crew in respect of which the said officer is satisfied that it is bona fide meant for the use of such passenger or for making gift.

Temporary detention of baggage

142.    Where the baggage of passenger contains any article which is dutiable or the import of which is prohibited or restricted and in respect of which a  true  declaration  has been made under  section 139,  the  appropriate  officer may, at the request of the passenger, detain such article for the purpose of being returned  to  him  on  his  leaving Bangladesh.

Treatment of baggage of passengers or crew in transit

143.    Baggage of passengers and members of the crew in transit in respect of which a declaration  has  been  made under section 139, may be permitted by the appropriate officer, subject to such  limitations,  conditions  and restrictions as may be specified in the rules, to be  so transited without payment of duty.

Label or declaration in respect of goods imported or exported by post to be treated as entry

144.     In the case of goods  imported  or  exported  by  post, any label or declaration which contains the description, quantity and value thereof shall  be  deemed to be  an entry for import or export, as the case may be, for the purposes of this Act.

Rate of duty in respect of goods imported or exported by post

145.    (1) The rate of duty, if any, applicable to any goods imported by post shall be the rate in force on the  date on which the postal  authorities  present  to  the appropriate officer the declaration or  label  referred  to  in  section 144 for the purpose of assessing the duty thereon.

(2) The rate of duty, if any, applicable  to  any  goods exported by post shall be the rate in force on the date  on which the exporter delivers such goods to the  postal authorities  for exportation.

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CHAPTER XVI

PROVISIONS  RELATING TO COASTAL GOODS  AND VESSELS

Chapter not to apply to baggage

146.      The   provisions  of   this  Chapter   shall   not apply to baggage.

Entry of coastal goods

147.     (1) The consignor  of  any  coastal  goods  shall present to the appropriate officer  a  bill  of  coastal  goods  in  the form prescribed by the Board.

(2) Every such consignor  shall  make  a  declaration  on the bill of coastal goods presented  by  him  as  to  the  truth of the  contents thereof.

Coastal goods not to be loaded until bill relating thereto is passed

148.    No vessel shall take on board any  coastal  goods until the bill relating to such goods has been passed by the appropriate officer and  delivered  to  the master  of the vessel by the consignor:

Provided that the appropriate officer  may,  in circumstances of exceptional nature,  on  a  written  application  by the master of the vessel, permit  loading  of  coastal goods pending the presentation and passing  of  bills  relating  to such goods.

Clearance of coastal goods at destination

149.    (1) The master of a vessel carrying any coastal goods shall carry on board the vessel all bills  delivered  to  him under section 148 and shall, within twenty­four hours  of arrival of the vessel at any customs­port or coastal port, deliver to the appropriate officer all bills  relating  to  the goods which are to be unloaded at that port.

(2)    Where any coastal goods are unloaded at any port, the appropriate officer shall permit their clearance if he  is satisfied that they are entered in a bill  delivered  to  him under sub­section (1).

Declaration concerning coasting vessel which has

150.    The master of a vessel  carrying  coastal  goods which has touched at any foreign port  immediately  before  its arrival at a port of Bangladesh shall deliver, along with the bills referred to in section 149, a declaration stating that touched foreign port fact and indicating the particulars and specifications of the cargo, if any, discharged or taken on board at such foreign port.

Cargo book              

 151.   (1)   There   shall   be   kept   on  board   every coasting vessel a cargo book stating the  name  of  the  vessel,  the port at which she is  registered  and  the name  of  the master.

(2)     It shall be the duty of the master  of  every  coasting vessel to enter or cause to be entered in the cargo book­

(a)    the port to  which and each voyage  on which the  vessel is bound;

(b)     the respective times of departure from every port of lading and of arrival at every port of discharge;

(c)    the name of every port of lading and an account of all goods taken on board at that port with a description of the packages and the quantities and description of the goods contained therein or stowed loose and the names of the respective shippers and the consignees in so far as such particulars be ascertainable;

(d)    the name of every port of discharge and the respective days on which such goods  or  any  of  them  are  delivered out of such vessel.

(3)     The entries relating to the loading  and  discharge  of goods shall be made respectively at the ports of lading and discharge.

(4)     Every such master shall on demand produce the cargo book for the inspection of the appropriate officer and such officer may make such note or remark therein  as  he considers necessary.

Coastal goods not to be loaded or unloaded except at customs­port or coastal port

152.     No coastal goods shall be  loaded  on,  or  unloaded from, any  vessel at any  port other  than a  customs­port  or a coastal port declared under section 9.

Coasting vessel to obtain written orders before departure

153.     (1) No coasting vessel which  has  brought  or  loaded any coastal goods at a customs­port or coastal port  shall depart from such port until  a  written  order  to  that effect has been given by the appropriate officer.

(2)    No such order shall be given until­

(a)    the master of the vessel has answered the questions, if any, put to him;

(b)    all charges and penalties, if any,  payable  in respect of that vessel or by  its  master  have  been  paid  or the payment secured by such  guarantee  as  the appropriate officer may direct.

Application of certain provisions of this Act to coastal goods

154.    (1) Sections 64, 65 and 66 shall, so far as may be, apply to coastal goods as they apply to imported goods or goods for export.

(2)    Sections 48 and 60 shall, so far as may be, apply to vessels carrying coastal goods as they apply to vessels carrying imported goods or goods for export.

(3)     The Government may, by notification in the official Gazette, direct that all or any of the other provisions of Chapter VII and the provisions of section 78 shall apply to coastal goods or vessel carrying coastal goods with such exceptions and modifications,  if  any,  as  may  be specified in the notification.

Prohibition of the coastal trade of certain goods

155.     No goods shall be carried coastwise or  shipped  as stores in a coasting vessel contrary to any prohibition or restriction imposed by or under any law,  nor  shall  such goods or stores be brought to any  place  in Bangladesh  for the purpose of being so carried or shipped.

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CHAPTER XVII

OFFENCES  AND PENALTIES

Punishment for offences

156.    (1) Whoever commits any offence described in column 1 of the Table below shall, in addition to  and  not  in derogation  of  any  punishment  to  which  he  may  be  liable under    any    other    law,     be    liable     to    the    punishment mentioned against that offence  in column 2   thereof:­

Extent of confiscation

157.    (1) Confiscation of any goods  under  this  Act includes any package in which  they  are found,  and  all  other contents thereof.

(2)       Every conveyance of whatever  kind  used  in  the removal of any goods liable to confiscation under this  Act shall also be liable to confiscation:

225[ Provided that, where a  conveyance  liable  to confiscation has been seized by an officer  of  customs,  226[ an officer not below the rank of Assistant Commissioner of customs] may, in such circumstances as may be  prescribed by rules, order its release, pending the  adjudication of the case involving its confiscation, if the owner  of  the conveyance  furnishes him,­

(a)    in the case of the conveyance being a bus,  minibus or truck or any other motor  vehicle,  with  a personal undertaking properly attested and duly stamped by the concerned associations of vehicle owners recognised by the Government and registered with any authority specified  by the Government in this behalf;

(b)     in the case of any other conveyance, with such bank guarantee from a scheduled bank as may be acceptable to 227[ an officer not below  the rank  of  Assistant Commissioner of customs], for the due production of the conveyance at any time and place it is required by 228[ an officer not below the rank of Assistant Commissioner of customs] to be produced; and upon such order  the conveyance to which the order relates shall  be  released within seventy two hours  of  such undertaking or guarantee, as the case may be.]

(3)     Confiscation of any vessel under this Act includes her tackle, apparel and furniture.

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CHAPTER XVIII

PREVENTION OF SMUGGLING ­ POWERS OF SEARCH, SEIZURE AND  ARREST­ADJUDICATION  OF OFFENCES

Power to search on reasonable ground

158.      (1) The appropriate officer,  if he  has  reason to believe that any person is carrying about  himself  goods liable to confiscation or any documents relating thereto,

may search such person, if he has landed  from  or  is on board or is about to board a vessel within the Bangladesh customs­waters, or if he has  alighted  from  or  is  about to get into or is in any other conveyance  arriving  in or proceeding from Bangladesh,  or  if  he  is  entering  or about to leave Bangladesh, or if he is within the limits of any customs­area.

(2) Without prejudice to the  provisions  of  sub­section  (1) the appropriate officer may search a person,  if  he  has reason to believe that  such  person  is carrying about himself smuggled Platinum, any radio active mineral, gold, silver, precious stones, manufactures of Platinum, any radio active mineral, gold, silver or  precious  stones,  or currency, or any other goods or class of goods notified by the Government in the official Gazette,  or  any  documents relating to any one or more of the aforementioned goods.

Conferring certain Powers of Magistrate 1st Class on customs officers

229[ 158A. For the purposes of entry, search, seizure and arrest under this Act,  the  Government  may,  by notification in the official Gazette, confer the powers of a Magistrate  of the First Class described in the Schedule III of the Code of Criminal Procedure, 1898 (Act V of 1898) on an officer of customs not below the  rank of  Assistant  Commissioner.]

Persons to be searched may desire to be taken before gazetted officer of customs or Magistrate

159.     (1) When any officer of  customs  is  about  to search any person under the  provisions  of  section 158,  the officer of customs shall inform such person about his right to  be taken to a gazetted officer of customs or Magistrate, and if such person so desires take him  without unnecessary  delay to the nearest gazetted officer of customs  or  Magistrate before searching him, and may  detain him  until  he  can  be so taken.

(2)      The gazetted officer of  customs  or  the Magistrate before whom such person is brought shall, if he sees no reasonable ground for search,  forthwith  discharge  the person and record reasons for doing so,  or  else  direct search to be made.

(3)     Before making a  search under  section 158,  the  officer of customs shall call upon two or  more  persons  to  attend and witness the  search and  may  issue  an  order  in writing to them or any of them so to do, and the  search shall  be made in the presence of such persons  and  a  list  of  all things seized in the course  of  such  search shall  be prepared by such officer or other  person  and  signed  by such witnesses.

(4)    A female shall not be searched except by a female.

Power to screen or X­Ray bodies of suspected persons for detecting secreted goods

160.      (1) Where the appropriate  officer has  reason  to believe that any person liable to search under  section  158 has any goods liable to  confiscation  secreted  inside  his body, he may detain such person and produce him without unnecessary delay before an  officer  of  customs  not below the rank of an Assistant Commissioner of customs.

(2)    The aforesaid officer, if he has reasonable grounds for believing that such person has any such  goods  secreted inside his  body  and that it is  necessary  to  have  the  body of such person  screened  or  X­Rayed,  may  make  an order to that effect, or else discharge such  person  forthwith, except where he is held on any other grounds.

(3)     Where the aforesaid officer orders such person to be screened or X­Rayed, the  appropriate  officer  shall, as soon as practicable, take him to a radiologist possessing such qualifications as may be recognised by the Government for that purpose and such person shall allow the radiologist to screen or X­Ray his body.

(4)    The radiologist shall screen or X­Ray the body of such person and forward his report thereon, together with any X­Ray pictures taken by  him  to  the aforesaid  officer without unnecessary delay.

(5)     Where on the basis of a report from a radiologist or otherwise, the aforesaid officer is satisfied that any person has any goods liable to  confiscation  secreted  inside  his body, he may direct that suitable action for  bringing such goods out of his body  be  taken  on  the  advice  and under the supervision of a  registered  medical  practitioner  and such person shall be bound to comply with such direction:

Provided that in the case of  a  female no  such action  shall be taken except on the  advice  and under  the  supervision of a female registered medical  practitioner.

(6)      Where any person is brought before an officer  of customs not below  the  rank  of  an  Assistant Commissioner of customs as aforesaid, he may direct that pending completion of all action under this section such person be detained.

(7)     No person shall be  subjected  to  screening  or  X­Ray if he confesses that goods liable to confiscation are secreted inside his body and of his own consent agrees  to suitable steps being taken to bring out such goods.

Power to arrest  161.  (1)  Any  officer  of  customs  authorised  in  this   behalf who has reason to believe  that any  person has  committed an offence under  this  Act may arrest such  person.

(2)      Any person duly empowered for the prevention of smuggling who has reason to believe that any  person  who has committed an offence of smuggling under this Act may arrest such person.

(3)     Every person arrested under this Act shall be taken forthwith before the nearest  officer  of  customs  authorised by the Commissioner of  customs  to  deal  with  such cases, or, if there is no such  officer of  customs  within  a reasonable distance, to the Officer­in­Charge of the nearest police­station.

(4)     The officer of customs or the Officer­in­Charge of a police­station before whom any person is taken under this section shall, if the offence be bailable, either admit him  to bail to appear before the Magistrate having  jurisdiction or have him taken in custody before such Magistrate.

(5)    When any person is taken under sub­section (4)  before an officer of customs  as  aforesaid, such  officer  shall proceed to inquire into the charge against such person.

(6)    For the purpose of an inquiry under sub­section (5), the officer of customs may  exercise  the same  powers,  and shall be subject to the same provisions, as an Officer­in­ Charge of a police­station may exercise and is  subject to under the Code of Criminal Procedure, 1898 (Act No. V of 1898), when investigating a cognizable offence:

Provided that, if the officer of customs  is  of  opinion that there is sufficient evidence  or  reasonable  ground  of suspicion against the accused  person,  he  shall,  if the offence be bailable, either admit him  to  bail  to  appear before a Magistrate  having  jurisdiction,  or  have  him taken in custody  before  such Magistrate.

(7)    If it appears to the officer of customs that there is no sufficient evidence  or  reasonable  ground  of  suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties  as the officer may direct, to appear, if and when so required, before the Magistrate having  jurisdiction  and  shall  make a full report of the case to his immediate superior.

Power to issue search warrant

162.    (1) Any Magistrate may, on application by a gazetted officer of customs stating the grounds  of  his  belief  that goods liable to confiscation or documents or things which  in his opinion will be useful as evidence  in  any  proceeding under this Act are secreted in any place  within  the  local limits of the  jurisdiction of  such Magistrate, issue a  warrant to search for such goods, documents or things.

(2) Such warrant shall be executed in the same  way, and shall have the same effect,  as  a  search­warrant  issued under the Code of Criminal Procedure, 1898 (Act No. V of 1898).

Power to search and arrest without warrant

163.     (1) Whenever any officer or customs  not  below  the rank of an Assistant Commissioner of customs or any other officer 230[ * * *] employed  for  the prevention  of smuggling has reasonable grounds for believing that  any goods liable to confiscation or any  documents  or  things which in his opinion will be useful for or relevant to any proceeding under this Act are  concealed  or  kept  in  any place and that there  is a  danger  that  they  may be removed before a search  can  be  effected  under  section 162, he may, after preparing a statement in writing of the grounds of his belief and of the  goods, documents or  things for which search is to  be  made,  search or  cause  of search to be made for such goods, documents or things  in  that place.

(2)    Any officer or person who makes a search or causes a search to be made under sub­section  (1)  shall  leave  a signed copy of the aforementioned  statement  in  or  about the place searched and shall, at  the  time  the  search  is made or as soon as is practicable thereafter, deliver furthermore a signed copy  of  such  statement  to  the occupier of the place at his last known address.

(3)     All searches made under this  section  shall  be  carried out mutatis mutandis in  accordance  with  the  provisions of the Code of Criminal Procedure, 1898 (Act No. V of 1898).

(4)      Notwithstanding anything contained in the foregoing sub­sections and subject to previous authorisation by  an officer of customs not below the rank of an Assistant Commissioner of customs, any officer of customs or any person duly empowered as such may, with respect to an offence 231[ of smuggling]­

(a)     arrest without warrant any person concerned in such offence or against whom reasonable suspicion exists that he  is about to be  concerned in such  offence;

(b)      enter and search without  warrant  any  premises to make an arrest under clause (a), or to  seize  any  goods which are reasonably suspected to be intended for 232[ smuggling] contrary to any prohibition or restriction for the time being in force, and  all  documents  or  things  which in his opinion will be useful for or relevant to any proceeding under this Act; and­

(c)     for the purpose of arresting, detaining or taking into custody or preventing  the  escape  of  any  person concerned or likely to be concerned  in  such  offence,  or  for  the purpose of seizing or  preventing the  removal of  any  goods in respect of which any such offence  has  occurred  or  is likely to occur, use or cause to be used such force to the extent of causing death as may be necessary.

(5)    The provisions of sub­section (4) shall apply only to the areas within five miles of the  land frontier  of  Bangladesh, and within a five mile belt running along the sea coast of Bangladesh.

(6)     No suit, prosecution or other legal proceeding shall be instituted, except with the  previous  sanction  in  writing  of the Government, against any person in respect of anything done or purporting to be done in exercise of the powers conferred by sub­section (1) or sub­section (2) or,  in the areas specified in sub­section (3), by sub­section (4).

Power to stop and search conveyances

164.      (1) Where the appropriate officer has  reason  to believe that within the territories of Bangladesh (including territorial waters) any conveyance has been, is being, or is about to be, used in the smuggling of any goods or in the carriage of any smuggled goods, he may  at any  time  stop any such conveyance  or,  in the  case  of  an aircraft, compel it to land, and­

(a)    rummage and search any part of the conveyance;

(b)    examine and search any goods thereon; and

(c)    break open the lock of any door, fixture or package for making search.

(2)     Where in the circumstances referred to  in sub­section (1)­

(a)     it becomes necessary to stop any vessel or compel any aircraft to land, it shall be  lawful  for  any  vessel or aircraft in the service of the  Government  while  flying  her  proper flag or bearing flag marks and any  authority  authorised in this behalf by the Government to  summon  such  vessel to stop or the aircraft to land, by means of  an international signal, code  or  other  recognised  means,  and thereupon such vessel shall forthwith stop or  such  aircraft shall forthwith land, and fails to  do  so,  chase  may  be  given there to by  any  vessel or  aircraft as aforesaid and if    after a gun is fired as a signal the vessel fails  to  stop  or the aircraft fails to land, it may be fired upon;

(b)     it becomes necessary to  stop  any  conveyance  other than a vessel  or  aircraft,  the  appropriate  officer  may use or cause to be used all lawful means for stopping it or preventing it escape including, if all other means fail, firing upon it.

Power to examine persons

165.    (1) The appropriate officer may, during the course of an inquiry in connection with the smuggling of any goods,­

(a)    require any person to produce  or  deliver  any document or thing to such officer,

(b)      examine any person acquainted with the facts and circumstances of the case.

(2) The appropriate officer shall exercise the powers in sub­section (1) only in relation to a person who is readily available or present before him and shall be subject to the same provisions  as  an  Officer­in­Charge  of  a police­station is subject to under the Code  of  Criminal  Procedure, 1898 (Act No. V of 1898),  when  investigating  a  cognizable offence.

Power to summon persons to give evidence and produce documents or things

166.    (1) Any gazetted officer of  customs  shall  have  power to summon any person whose attendance he considers necessary either to  give  evidence  or  to  produce  a document or any other thing in  any  inquiry  which  such officer is making in connection with the smuggling of any goods.

(2)     A summon to produce  documents  or  other  things may be for the production of certain  specified  documents  or things or for the production of all documents or things of a certain description in the possession or under the control of the  person summoned.

(3)      All persons so summoned shall  be  bound  to  attend either in person or by an authorised agent,  as  such officer may direct; and  all  persons  so  summoned  shall  be bound to state the truth upon  any  subject  respecting  which they are examined or make statement and produce such documents and other things as may be required:

Provided that the exemption under section 132  of  the  Code of Civil Procedure, 1908, shall be  applicable  to  any requisition for attendance under  this  section.

(4)    Every such inquiry as aforesaid shall be deemed to be judicial proceeding within the meaning of section 193 and section 228 of the 233[ Penal Code].

Persons escaping may be afterwards arrested

167.    If any person liable to  be  arrested  under  this  Act is not arrested at the time  of  committing  the offence  for which he is so liable, or after arrest makes his escape,  he may at any time afterwards be arrested and dealt with in accordance with the provisions of sub­sections (3), (7) of section 161 as if he had been arrested at the time of committing such offence.

Seizure of things liable to confiscation

168.    (1) The appropriate officer may seize any goods liable to confiscation under this Act, and  where  it is  not practicable to seize any such goods, he may serve on the owner of the goods or any person holding them in his possession or charge an order that  he  shall  not  remove, part with, or otherwise deal with the goods except with the previous permission of such officer.

(2)    Where any goods are seized under  sub­section (1)  and no show cause notice in respect thereof is  given  under section 180 within two months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:

Provided that the aforesaid period of two months may, for reasons to be recorded in writing, be extended by the Commissioner of customs by a period not exceeding two months.

(3)     The appropriate officer may seize any documents or things which in his  opinion  will  be  useful  as  evidence  in any proceeding under this Act.

(4)      The person from whose custody any documents  are seized under sub­section (3) shall  be  entitled  to  make copies thereof or  take  extracts  therefrom  in  the presence of an officer of customs.

Things seized how dealt with

169.     (1) All things seized on  the  ground  that  they  are liable to confiscation under this Act  shall,  without unnecessary delay, be delivered into the  care of  the  officer of customs authorised to receive the same.

(2)     If there be no such  officer  at  hand,  all  such  things shall be carried to and  deposited  at  the custom­house nearest to the place of seizure.

(3)      If there be no custom­house within  a  convenient distance, such things shall  be  deposited  at  the  nearest place appointed by the Commissioner of customs for the deposit of things so seized.

(4)    If the Commissioner of customs or any other officer of customs authorised by him in this behalf considers that any such things is perishable or liable to rapid deterioration, he shall immediately cause it to  be  sold  in  accordance  with the provisions of  section  201  and  have  the  proceeds kept in deposit pending adjudication of the case 234[ :

Provided that where practicable samples of such things with proper identification marks may be kept for the  purpose of any legal proceeding or for any other purpose of this Act.]

(5)    If on such adjudication the thing so sold is found not to have been liable to such confiscation, the entire  sale proceeds, after necessary  deduction  of  duties,  taxes  or dues as provided in section  201,  shall  be  handed  over to the owner.

Procedure in respect of things seized on suspicion by the police

170.    (1) When any things liable  to  confiscation  under this Act are seized by any police­officer  on  suspicion  that they had been stolen,  he  may  carry  them  to  any police­station or Court at  which  a  complaint  connected  with  the stealing or receiving of such things has been made, or an inquiry connected with such stealing or receiving is in progress, and there detain such things until the dismissal of such complaint or the conclusion of such inquiry or of  any trial thence resulting.

(2) In every such case the police­officer seizing the things shall send written notice of  their  seizure  and  detention to the nearest custom­house and immediately after  the dismissal of the  complaint  or  the  conclusion  of  the inquiry or trial, he shall cause such things to be conveyed to and deposited at, the nearest custom house, to be  there proceeded against according to  law.

When seizure or arrest is made, reason in writing including inventory to be given

235[ 171. When anything  is seized or  any  person is arrested under this Act, the officer or any other  person making such seizure or arrest shall, at the time  of  making the seizure or arrest, inform in  writing  the person so arrested or the person from  whose  possession  the  things are seized, of the grounds of such seizure  or  arrest; and shall, in the case of seizure of anything, also deliver to the person from whose possession they have been seized an inventory  relating thereto:

Provided that where it is not practicable to deliver such inventory at the time  of  seizure,  it  shall  be  delivered within a period of seven working days from the date of the seizure.]

Power to detain packages containing certain publications imported into Bangladesh

172.     (1) Any officer of customs duly authorised by the Commissioner of  customs  or  any  other  officer  authorised by the Government in this behalf may detain any package, brought whether by land, air  or  sea into  Bangladesh which he suspects to contain­

236[ (a) any newspaper or book as defined in the Printing Presses and Publications (Declaration and Registration) Act, 1973  (XXIII of  1973), or]

(b) any document,

containing any treasonable or seditious matter,  that  is  to say, any matter  the publication  of  which  is  punishable under section 123A  or  section  124A,  as  the  case  may be, of the 237[ Penal Code], and shall forward such package to such officer  as  the  Government may  appoint in this behalf.

(2)     Any officer detaining a package under sub­section (1) shall, where practicable, forthwith send by post to the addressee or consignee of  such package  notice  of  the  fact of such detention.

(3)      The Government shall cause the contents  of  such package to be examined, and if it appears  to  the Government that the package contains any such newspaper, book or other document, as aforesaid, it  may  pass  such order as to the disposal of the package and its contents as it may deem proper, and, if it does not so  appear, shall release the package and its contents unless the same be otherwise liable to seizure  under  any  law  for  the  time being in force:

Provided that any  person  interested  in any  package detained under the provisions of  this  section,  may, within two months of the date of such detention, apply to the Government for release of the same, and  the Government shall consider such application and  pass  such order  thereon as it may deem to be    proper:

Provided further that, if such application is rejected, the applicant may, within two months of the date of the order rejecting the application, apply to the 238[ High  Court Division] for release of the package or its contents on the ground that the package or the contents do not contain any such newspaper,  book  or  other document.

(4)      No order passed or  action  taken  under  this  section shall be called in question in any Court save as  provided in the second proviso to sub­section (3).

Explanation.­ In this section “document” includes  any writing, painting, engraving,  drawing  or  photograph,  or other  visible representation.

Procedure for disposal by 239[ High Court Division] of applications for release of package so detained

173.     Every application under the second proviso to sub­ section (3) of  section  172  shall  be  heard  and determined, in the manner provided by sections 99D to 99F of the Code of Criminal Procedure, 1898,  by  a  special  bench  of  the 240[ High Court Division]  constituted  in the  manner provided by section 99C of that Code.

Power to require production of order permitting clearance of goods imported

174.     The appropriate officer may require any person in charge of any goods  which  such  officer has  reason to believe to have been imported, or to  be  about  to  be exported by land from, or to,  any  foreign  territory  to produce the order made under section 83, permitting or exported by land inward clearance of the goods or  the  order  passing the  bill of export made under section 131 permitting export of the goods:

Provided that nothing in this section shall apply to any imported goods passing from a foreign frontier to an inland customs­station by a route prescribed under clause (c) of section 9:

Provided further that the Board may, by notification in the official Gazette, direct that the provisions  of  this  section shall not apply to any particular area  adjoining foreign territory in relation to goods of any specified description or value.

Power to prevent making or transmission of certain signals or messages

175.    If an officer of customs  or  police  or  any  member of the armed forces of Bangladesh has reasonable grounds for suspecting that any signal or message connected with smuggling or intention or designs  of  smuggling  any goods into  or  out of  Bangladesh is being or  is about to  be  made or transmitted from any conveyance,  house  or  place,  he may board or enter such conveyance, house or  place,  and take such steps as are reasonably necessary to stop  or prevent the making or transmission of  the signal  or message.

Power to station officers in certain factories

176.      An officer of customs not below  the rank  of an Assistant Commissioner of  customs  may,  if  he  so  deems fit, station an officer of customs in any factory or  building used for  commercial purposes  and  situated  within five miles of the frontier of Bangladesh  with  the object of ensuring that the factory or  building is not used in any  way for the unlawful or irregular importation or exportation of goods and the officer so stationed shall have the power to inspect at all  reasonable  times  the  records  of  the factory or business carried on in  the building  and  such  other powers as may be prescribed by rules.

Restriction or the possession of goods in certain areas

177.    (1) This section shall apply to  such areas adjacent  to the frontier of Bangladesh as may, from time to time, be notified by the Board in the official Gazette.

241[ (2) In any area to  which  this  section  for  the  time being applies, no person shall have in his possession  or control any such goods or class of goods in excess of such quantity or value as may from time to time be notified by the Government in the official Gazette,  except  under  a permit granted by the Government in respect  of  the particular   goods   or   class   of   goods,   or   by   an   officer authorised by  the Government.]

Punishment of persons accompanying a person possessing goods liable to confiscation

178.     If any two or more persons in company or  found together and they or any of them, have goods liable to confiscation under this Act, every such person having knowledge of this fact is guilty  of  an  offence  and punishable in accordance  with the  provisions of  this  Act  as if goods were found on such person.

Power of adjudication

242[ 179.  243[ (1)] In cases involving confiscation of  goods or imposition of penalty under this Act, the jurisdiction and powers of the officers of customs shall be as shown in the Table  below:­ 244[

Issue of show­ cause notice before confiscation of goods or imposition of penalty

180.      No order under this Act shall be passed for the confiscation of any goods or  for  imposition of  any  penalty on any person, unless the owner of  the  goods,  if  any, or such person­

(a)      is informed in writing (or if the person  concerned consents in writing orally) of the grounds on which it is proposed to confiscate the goods or to impose the penalty;

(b)     is given an opportunity of making a representation in writing (or if the person concerned indicates in writing his preference for it orally) within such reasonable time as the appropriate officer may  specify, against  the  proposed action; and

(c)      is given a reasonable opportunity of being heard personally or through a counsel or  duly  authorised  agent 245[ :

Provided that the provisions  of  this  section shall  not apply to an order of confiscation  of  any  goods  or  imposition of any penalty on any person passed in consequence of  a request in writing  of  the owner  of  such  goods  or the person concerned to the effect that the  offence  is admitted and that the owner of such goods or the person concerned consents in writing to accept  the order  passed without issuing any show  cause notice to him  and without  prejudice to  his  right of  appeal  against such order.]

Option to pay fine in lieu of confiscated goods

181.   

246[ (1)] Whenever an order for the confiscation  of goods is passed under this  Act,  the officer  passing  the order may give the owner of  the  goods an option to pay  in lieu of the confiscation  of  the goods  such  fine  as the officer thinks fit.

Explanation.­ Any fine in lieu of confiscation of goods imposed under this section shall be in addition to  any  duty and charges payable in respect of such goods, and of any penalty that might have been imposed in addition to the confiscation of goods.

247[ (2) Nothing in this  section  shall  apply  to  any goods the  import of  which is prohibited by  or  under  any law.]

Vesting of confiscated property in the Government

182.     When any goods are confiscated under this  Act they shall forthwith vest in the Government, and the officer who orders confiscation shall take and hold possession of the confiscated goods.

Levy of penalty for departure without authority or failure to bring­ to

183.    (1) If any conveyance actually departs without a port clearance or permission in writing or, in the  case  of  a vessel, after having failed to bring­to when required at any station appointed under section  14,  the  penalty  to  which the person­in­charge of such conveyance is liable may be adjudged by the appropriate  officer of  any customs­station, to which such conveyance proceeds, or  in which  it  for the time being is.

(2) A certificate in respect of such departure or failure to bring­to when required, purporting to be signed by the appropriate officer of the customs­station from which the conveyance is stated to have so departed,  shall  be prima facie proof  of  the  fact so stated.

Power to try summarily

184.     Any Magistrate for  the  time  being  empowered  to try in a summary way  the  offences  specified in sub­section (1) of section 260 of the  Code  of  Criminal  Procedure,  1898 may, if he thinks fit, on application in this behalf by the prosecution, try an offence under this Act except when the value of goods involved  in  such  offences  exceeds  248[ Taka five thousand] in accordance with the provisions of sub­section (1) of section 262 and sections 263, 264 and

265 of  that Code.

Special powers for Magistrates

185.     

Notwithstanding anything contained in the Code of Criminal Procedure, 1898, and subject  to  the  other provisions of this Act, any Magistrate of the first  class specially empowered by the Government in this behalf may pass a sentence of  imprisonment  for  a  term  exceeding 249[ five years] and of fine exceeding 250[  ten thousand Taka] for an offence under this Act.

Detention of goods pending payment of fine or penalty

186.     (1) When any fine or penalty has been  imposed,  or while imposition of any fine or  penalty  is  under consideration, in respect of any goods,  such goods  shall not be removed by the owner until  such  fine  or  penalty  has been paid.

(2) When any fine or  penalty  has  been imposed in  respect of any goods, the appropriate officer may detain any other goods belonging to the same owner  pending  payment  of such fine  or penalty.

Burden of proof as to lawful authority, etc

187.     When any person is alleged to have committed an offence under this Act and  any  question arises whether  he did any act or was in possession of anything with lawful authority or under a permit, licence or other document prescribed by or under any law for  the  time being in force, the burden of proving that he had such authority, permit, licence or other document shall lie on him.

Presumption as to documents in certain cases

188.    Where any document is produced by any person under this Act or has  been seized under  this  Act from the custody or control of any  person,  and  such  document  is  tendered by the prosecution in evidence against him, the Magistrate shall,­

(a)      unless the contrary is proved by any such person, presume­

(i)    the truth of the contents of such document;

(ii)       that the signature and every other part  of  such document which purports to be in the handwriting of any particular person or which the Magistrate may reasonably assume to have been signed by or to be in the handwriting

of, any particular person, is  in  that  person's  handwriting, and in the case of a document executed or attested that  it was executed or attested  by  the person  by  whom it purports  to  have  been so  executed or attested;

(b)    admit the document in evidence,  notwithstanding  that it is not duly stamped, if such document  is  otherwise admissible in evidence.

Notice of conviction to be displayed

189.    (1) Upon the conviction of  any  person for  the  offence of smuggling, the  Government  may  require  him  to exhibit in or outside,  or  both in and outside,  his  place  of business, if any notices of  such  number,  size  and  lettering,  and placed in such positions and containing such particulars relating to the conviction as it may determine, and to keep them so exhibited continuously for a period not  less than three months from the date of conviction; and if he fails to comply fully with the requirement he shall  be  deemed to have committed a further offence under this  Act  of  the nature of the original offence for which he was convicted.

(2)     If any person so convicted refuses  or  fails  to comply fully with any such requirement, any  officer  authorised in that behalf by an order of the Government in writing may, without prejudice to any  proceedings which may be  brought in respect of  any  such refusal  or  failure,  affix the  notices in or outside, or  both in and outside,  the  place  of  business of such person in accordance with the requirement of the Government in pursuance of sub­section (1).

(3)     If, in any case the Government is satisfied that the exhibition of notices in accordance with the requirements of the provisions of sub­section (1) or sub­section (2) will not effectively bring the conviction to the notice  of  persons dealing with the convicted person, the Government may,  in lieu of, or in addition to any such requirement, require the convicted person to exhibit for such period,  not  being  a period less than three  months,  on such stationery  used  in his business as may be specified in  the  requirement,  a notice placed in such position and printed  in type  of  such size and form and containing  such  particulars  relating  to the conviction as may be specified in the requirement; and, if he fails to comply fully with the requirement, he shall be deemed to have committed a further offence under  this  Act of the nature of the original offence for which he was convicted.

Power to publish conviction

190.    If the Government  is  satisfied that  it is  necessary  so to do, the conviction and the particulars relating to the conviction of any person for  the  offence  of  smuggling may be published in the official Gazette.

Imprisonment may be of either description

191.    Imprisonment for any offence under  this  Act  may, in the discretion of the Magistrate,  be  either  simple  or rigorous.

Duty of certain person to give information

192.    (1) Any person who comes to know of  the  commission of any offence under this Act, or any  attempt  or  likely attempt to commit any such offence, shall,  as  soon as may be, give information thereof in writing to the  officer­in­ charge of  the  nearest  custom­house  or  customs­station, or if there is no such custom­house or customs­station, to the Officer­in­Charge of the nearest police­station.

(2)     The Officer­in­Charge of a police­station  who  receives any information mentioned  in sub­section  (1)  shall  as soon as possible communicate it to the officer­in­charge of the nearest custom­house or customs­station.

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251 

CHAPTER XVIIIA

ALTERNATIVE  DISPUTE RESOLUTION

Alternative Dispute Resolution

192 A. Notwithstanding anything contained in this Act regarding adjudication or disposal of any dispute  as defined and mentioned in section 192C which may or may not be pending  with  concerned  customs  authority  or  customs and মূল্য সংযোজন কর appellate  authorities, any  importer or  exporter

252[ or  Pre­shipment  Inspection Agency]  concerned  in such

disputes may apply to the concerned authorities for the resolution of the dispute through the Alternative Dispute Resolution (hereinafter ADR) process in the manner as laid down in the following sections  and  rules  made thereunder and resort to ADR must precede the completion of the procedures under adjudication or appeal provisions  of  the Act.

Commencement of ADR process

192B. The ADR process as mentioned in this chapter shall come into force on such date and in such Custom house or customs­station or Commissionerate as the Board may determine  by  notification in the  official Gazette.

Definition and Scope of Disputes for ADR

253[ 192C. (1) For the purposes of this chapter, "dispute" means­

(a)    any case or proceeding­

(i)     of levy, assessment, collection or refund of duty and

taxes or, for imposition of fine or penalty in relation to the determination of customs valuation under section 25 of any imported consignment; and

(ii)     pending before any customs authority or any appellate authority constituted under  this  Act,  or  the  Supreme Court of Bangladesh; 254[ ***]

(b)      any case or proceeding pending before customs or customs appellate authority or the Supreme Court of Bangladesh relating to fine or penalty imposed by customs authorities in respect to any matter  of  clean  report of findings (CRF) or customs  valuation,  arising  out  of  either the pre­shipment inspection system  or  otherwise  255[  ; and]

256[ (c) penalty related pending disputes including those of customs classification under mandatory pre­shipment inspection system.]

(2)     Notwithstanding anything contained in sub­section  (1), the following disputes shall  not  be  dealt  with  ADR, namely:­

(a)    fraud or criminal cases;

(b)    disputes involving seizure and confiscation of prohibited, restricted or smuggled goods;

(c)    disputes involving allegations of money laundering;

(d)      disputes involving customs classification of imported goods 257[ , except disputes  related to  customs classification and penalty thereof, pending under mandatory pre­shipment inspection system]; and

(e)    disputes on alleged evasion of duties and taxes through the resort to misdeclaration of  H.S.  Code,  name and quantity of goods, fraud of  documents,  violation  of import and export policy or  violations  of  customs  bonded warehouse related licensing and/or bond related conditions.]

Appointment of Facilitator and duties of the parties concerned

192D. (1) For the purpose of resolving a dispute in an alternative way the  Board may  appoint or  select Facilitator as may be  prescribed by  rules.

(2)     For the purpose of ADR the selection  or appointment, 258[ fees,] duties and responsibilities of the Facilitator  shall be provided in the rules.

(3)    The duties and responsibilities of  the  applicant­importer or exporter 259[ or  Pre­shipment  Inspection  Agency]  for ADR shall be provided in the rules.

(4)    Selection of officer for  representing  customs authorities in the ADR negotiation and his duties  and  responsibilities shall be provided in the rules.

Application for ADR

192E. For ADR of a  dispute,  referred  to  in  section  192C, the concerned importer, or exporter 260[ or Pre­shipment Inspection Agency], as the case may be, may apply to the following authorities:

(a)     for a dispute which was created and not already been adjudicated or settled  before  the commencement  of  the ADR process, the application

is to be submitted in such form and manner as may be prescribed in the rules, to the concerned Commissioner of customs or adjudicating officer or  Appellate  authorities, as the  case may be;

(b)    for a dispute which arises after the  commencement  of the ADR process, the application is to  be  made  before seeking or trying for settlement of the said

dispute under sections 179, 193  or  196  as  the  case  may be, of this Act, to the concerned Commissioner of customs or  adjudicating officer, as the  case may

be, in the manner prescribed in  the rules,  within  ten working days from the date of issue of the concerned show cause notice or assessment   order,

or demand notice, as the case may be; and

(c)    for an application on a matter suitable for ADR which is pending before the Supreme Court of Bangladesh, the concerned petitioner, if he so desires, may apply to the concerned Commissioner of  customs  for  ADR,  after obtaining permission from the said court, and upon  granting of such permission by the court the matter shall  remain stayed during the period of ADR process:

Provided that, if the court disposes  any  such  writ petition with directions to any of the above authorities to settle the matter through  ADR,  then  the authority  shall  settle the case accordingly, if not otherwise barred by    law.

Processing and Disposal of Applications for ADR

Applications received from the aggrieved importer  or exporter 261[ or Pre­shipment Inspection Agency] for ADR within this chapter, is to be processed and disposed of, according to  the rules.

Duration of Negotiation and Resolution

(1)     If the application  submitted  for  ADR,  whether  pending or new dispute relates to the same  customs  House or Station, all formalities mentioned in  this  chapter including the negotiation and agreement  or  disagreement  or resolution, as the case may be, of the dispute, is to be completed in a

period of maximum thirty working days from the date of submission of  the application.

(2)    For  a  pending  dispute  for  which  application  is  submitted to  the  Commissioner  Appeal  or  customs and  ল潢❛ সংেযাজন কর Appellate  Tribunal  or  any  Court,  the  duration  for  the  above purposes  mentioned in sub­section (1)  shall  be  sixty  working days  from  the  date  of  submission of  the  application.

 Decision of the ADR 

192H. (1) A dispute may  be  resolved by  an  262[ agreement, including  commitment  to  pay  the duty and taxes or refund the same, as the  case  may  be,  in  the agreed time limit,] and may  be  concluded either  wholly  or in part where both the parties to the dispute  accept  the points for determination of the  facts  or  laws  applicable to the  facts  in the  dispute,  and agree  on a settlement.

(2)    Where an agreement is concluded, either wholly  or in part, between the applicant importer or exporter 263[ or Pre­shipment Inspection Agency] and the Commissioner of customs's representative, the facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed by rules and shall communicate the  same  to the applicant, the concerned commissioner and the Board, within seven working days of the conclusion of the thirty or sixty days period, as the case may be.

(3)     The recording of every  such  agreement  shall  provide for the terms of the agreement including any duty and tax payable or subject to  refund,  and  such  other  matters  as the facilitator may think fit to make the  agreement effective.

(4)      The agreement shall be signed by  the  applicant­ importer or  exporter,  Commissioners’  representative and the facilitator.

(5)    The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.

(6)     Where no agreement, whether wholly or in part, is reached, the facilitator shall communicate about such unsuccessful dispute resolution in  writing  to  the applicant, the concerned commissioner and  the Board  within such period and in such manner as may be prescribed by rules.

(7)     Upon an agreement  being  reached  and  communicated as provided herein,  the  usual  process of  recovery of  dues, if any, payable to the  Government  or  refund  of  money to the importer or exporter 264[ or Pre­shipment Inspection Agency] or any other necessary action shall proceed in accordance with the applicable provisions of the applicable laws.

Effects of Agreement or Resolution

192I. (1) Notwithstanding anything contained in any other provisions of this Act where an agreement is concluded for ADR under this chapter, it shall be binding for  both  the parties and cannot be challenged in any appellate forum or court either  by the  applicant or  by the  customs  authorities.

(2) Every order of agreement, passed  under  this  chapter shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this chapter, be reopened in  any  proceeding under this Act or under any other law for the time being in force.

265[ (3) If the dues, payable to either  party  as per agreement, are not paid and if the  same  including  any penalty or interest for default in making  payment  of such sum, if not paid within one year, such sum may either be recovered or refunded with annually  10  percent  interest, or as sums due to the Government under section 202 or the applicant under  section 33 of  this Act.]

Limitation for Appeal where Agreement is not concluded

192J. (1) Notwithstanding anything contained in any other provisions of this  Act,  where  an  agreement  is  not concluded fully or in part,  the aggrieved  importer  or exporter 266[  or  Pre­shipment  Inspection  Agency] may, after completion of adjudication process,  if  pending,  prefer an appeal  to  the respective appellate  authorities  on the  unresolved issue.

(2)    Where a dispute  under  appeal,  an  application  for ADR is made but agreement could not  have  been  concluded within the period mentioned in section 192G or negotiation ended in disagreement, the ADR process shall automatically stand terminated and  the  original  appeal  shall  be deemed to have been revived before the concerned  appellate authority including any court  from  the day  immediately after the date the ADR

process stands terminated and provisions contained in respective sections of the respective law  shall,  so  far  as may be,  apply accordingly.

(3)    In computing the period of limitations for filing  appeal, the time elapsed between the  filing  of  the  application and the communication of the decision or  order  of  the  ADR by the facilitators to all the parties shall be excluded.

Bar on suit or prosecution

192K. No civil or  criminal action  shall  lie  against  any person involved with the ADR process under this chapter before any court, tribunal  or  authority  for any  action taken or  agreement reached in good  faith.

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CHAPTER XIX

APPEALS  AND REVISION

Appeals to Commissioner (Appeal)

267[ 193. (1) Any person aggrieved  by  any  decision  or order passed under this Act, not being a decision or order passed under section 82 or section 98, by an officer  of customs lower in rank than  a  Commissioner  of  customs, may appeal to the Commissioner (Appeal) within  three months from the date of communication to him of such decision or order: Provided that the Commissioner (Appeal) may, if he is satisfied that the appellant was prevented by sufficient causes from presenting the appeal within the aforesaid period of three months, allow it to be presented within a  further  period of  two months.

(2) Every appeal under this  section,  shall  be  in such form and shall be  verified in such manner  as  may  be  specified by  rules  made  in this behalf.

Procedure in appeal

193A. (1) The Commissioner (Appeal) shall give  an opportunity to the appellant to be heard if he so desires.

(2)     The Commissioner (Appeal) may, at the hearing of an appeal, allow the appellant to go into any ground of  appeal not specified in the grounds of appeal, if the Commissioner (Appeal) is satisfied that the omission of  that ground  from the grounds of appeal was not wilful or unreasonable.

(3)      The Commissioner (Appeal) may, after making such further inquiry as may  be  necessary,  pass  such  order  as he thinks fit confirming, modifying or  annulling the  decision or order appealed against:

Provided that an  order  enhancing  any  penalty  or  fine  in lieu of confiscation  or  confiscating  goods  of  greater  value or reducing the amount  of  refund  shall  not  be  passed unless the appellant has been  given  a  reasonable opportunity  of  showing cause  against the  proposed order:

Provided further that  where  the  Commissioner  (Appeal) is of opinion that any duty has not been levied or has been short­levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short levied or erroneously refunded  shall  be  passed  unless  the  appellant is given notice within the  time­limit specified in section  168 to show cause against the proposed    order.

(4)     The order of the  Commissioner  (Appeal)  disposing  of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.

(5)      On the disposal of the appeal,  the  Commissioner (Appeal) shall communicate the order passed by him to the appellant, the adjudicating  authority  and  the Commissioner of customs.]

Power of the Board to rectify any mistake,

268[ 193B.] The Board may, on its own motion 269[ * * *] within one year of the passing of an order,  rectify  any mistake or  error  which is apparent from the  record in   any error, etc  order  passed  by  it  under  any  provision  of  this  Act  or the rules  made thereunder:

Provided that no such rectification which has the effect of enhancing any penalty  or  fine  or  requiring the  payment  of a greater amount of duty shall be made unless the person affected by such rectification has been given an  opportunity of being heard in person or through a  counsel  or  other person duly  authorised by him.]

Review Committee

270[ 193C. 271[ (1) There shall be a Review Committee consisting of such number of members as the Board may determine for the purposes of  reviewing any matter  related to the Clean Report of Findings (CRF) issued by the pre­ shipment inspection agencies appointed by the Government under section 25A.]

(2)     Any person aggrieved by any decision of the Review Committee may prefer an appeal to the Appellate Tribunal constituted under section 196.

(3)    The Appellate Tribunal  may,  after  making such enquiry as it considers necessary and after  giving  the Commissioner or his authorised representative, the local representative of the concerned pre­shipment inspection agency, and the importer an opportunity of being heard,  if they so desire, pass such order as it  thinks  fit, including fixing the price of  the  subject  goods  for  the  purpose  of final assessment.

(4)      No fee shall be payable for  an  appeal  under this section.]

Deposit, pending appeal, of duty demanded or penalty levied

194.     (1) Any person desirous of appealing under section

193 272[ or section 196A] against any decision or order relating to any duty demanded in respect  of  goods which have ceased to be under the  control  of  customs  authorities or to any penalty levied under this Act shall, at the time of filing his appeal or if he is so permitted by the appellate authority at any later stage before the consideration of the appeal, deposit with the appropriate officer  273[  fifty  per cent of the duty demanded or fifty per cent of the penalty imposed, or both, as the case may    be]:

Provided that such person may, instead of depositing 274[ the amount of the penalty as aforesaid], deposit only fifty percent thereof and furnish a guarantee from  a scheduled bank for the due payment of the    balance:

Provided further that where, in any particular case, the appellate authority is  of  the  opinion  that  the  deposit  of duty demanded or 275[ penalty imposed] will cause undue hardship to the appellant,  it may  dispense  with  such deposit, either unconditionally  or  subject to  such conditions as  it may  deem  fit to impose.

(2) If, upon an appeal it is decided that the whole or any portion of the aforesaid duty  or  penalty  was  not leviable, the appropriate officer shall return to the appellant such amount or  portion as  the  case  may be.

Power of the Board to call for and examine records, etc

195.     (1) The Board may of its own motion call for and examine the records of any proceedings under  this Act  for the purpose of satisfying itself  as  to  the legality  or propriety of any decision or order passed  therein  by  an officer subordinate to it and may pass such orders  as  it thinks fit:

Provided that no order confiscating goods  of  greater  value, or enhancing any  fine  in  lieu  of  confiscation,  or  imposing or enhancing any penalty, or requiring payment of  any duty not levied or short­levied shall be passed unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel  or  other  person duly  authorised by him.

(2)     No record of  any  proceedings  relating  to  any decision or order passed  by  an  officer  of  customs  shall  be  called for and examined under sub­section (1) after  the  expiry of two years from the date of such decision or order.

Appellate Tribunal

276[ 196. (1) The Government shall constitute an Appellate Tribunal to be called the customs,  Excise  and  g~j¨ ms‡hvRb Ki Appellate Tribunal which  shall  consist  of  as many technical and judicial members as it thinks fit to exercise the powers and  discharge  the  functions conferred on the Appellate Tribunal by this    Act.

(2)     A technical member shall be a  person  who  277[  has held or is holding] the  post  of  Member  of  the  Board  or 278[ has held or is holding] the post of Commissioner of customs and Excise or any equivalent post for 279[ at  least one year]

(3)     A judicial member shall be a person  who  has  for  at least ten years held a judicial office in the capacity  of a District and Sessions  Judge  in  the  territory  of Bangladesh or who has been a member of the Bangladesh Civil Service (Judicial) and has held a judicial post  for  at  least  three years having earned pay in the selection grade  of  the  scale of pay, or who has  been  an  Advocate  for  at  least  ten years in a Court, not lower than that of  a  Court of  District and Sessions Judge.

(4)     The Government shall appoint one  of  the  members of the Appellate Tribunal to be the President thereof.

Appeals to the Appellate Tribunal

196A. (1) Any person aggrieved by any of  the  following orders may appeal to the Appellate Tribunal against such order:­

(a)      a decision or order passed by the Commissioner of customs as an adjudicating authority, not being decision or order passed under section 82 or section 98; or

(b)     an order passed by the Commissioner (Appeal) under section 193 as it stood  immediately  before  the  appointed day or under section 193A.

(2)     The Commissioner of customs may, if he  is  of  the opinion that an order passed by the Commissioner (Appeal) under section 193 as it stood immediately before the appointed day or under section 193A is not legal or proper, direct the proper officer to appeal on his behalf to  the Appellate Tribunal against such order.

(3)     Every appeal under this section shall be  filed  within three months from the  date  on which the  order  sought  to be appealed against  is  communicated  to  the Commissioner of customs or, as the case may be,  the other  party preferring the appeal.

(4)    On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal  has been preferred may, notwithstanding that he may not have appealed against  such  order  or  any  part  thereof, file, within forty­five days of the receipt of the notice, a memorandum of cross  objections  verified  in  such  manner as may be specified by  rules  made  in  this  behalf against any part of the order appealed  against  and  such memorandum shall be disposed of by the  Appellate  Tribunal as if it were an appeal presented within the time specified in sub­section (3).

(5)     The Appellate Tribunal may admit an appeal  or  permit the filing of a memorandum of cross­objections after  the expiry of the  relevant period referred to  in sub­section  (3) or sub­section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.

(6)     An appeal to the Appellate Tribunal  shall  be  in  such form and shall be verified in such manner as  may  be specified by rules made  in  this  behalf  and  shall,  in  the case of an appeal made on or after the appointed day, irrespective of the date  of  demand or  duty  and interest  or of levy of  penalty  in relation to which the  appeal  is  made, be accompanied by a fee of,­

(a)     where the amount of duty and interest demanded and penalty levied by any officer of  customs  in  the  case  to which the appeal relates is one lakh  Taka  or  less,  280[ three hundred Taka];

(b)     where the amount of duty and interest demanded and penalty levied by any officer of  customs  in  the  case  to which the appeal relates is more  than one  lakh Taka, 281[ one thousand two hundred Taka]:

Provided that no such fee  shall  be  payable  in the  case  of an appeal referred to in sub­section (2)  or  a  memorandum of  cross­objections  referred to  in sub­section (4).

282[ (7) The Appellate Tribunal shall dispose of  the appeal 283[  within four years] from the date of its    receipt.

(8) If the appeal  is not  disposed  of  within  the time specified in sub­section (7), the appeal shall be deemed to have  been allowed by  the  Appellate Tribunal.]

Orders of Appellate Tribunal

196B. (1) The Appellate Tribunal may,  after  giving  the parties to the appeal, an opportunity of  being  heard, pass such orders thereon  as  it  thinks  fit,  confirming, modifying or annulling the decision or order appealed against 284[  or may refer the case  back  to  the  authority  which  passed such decision or order with such directions as the Appellate Tribunal may think  fit, for  a  fresh adjudication or  decision, as the case may be, after taking additional evidence, if necessary].

(2)     The Appellate Tribunal may, at any time  within  four years from the date of the order,  with a  view to rectifying any mistake apparent from the record, amend any order passed by it under sub­section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of customs or the other party to the appeal:

Provided that an amendment which has the effect  of enhancing the assessment  or  reducing  a  refund  or otherwise increasing the liability  of  the  other  party  shall not be made under this sub­section, unless the Appellate Tribunal has given notice to  him  of  its  intention  to  do so and has allowed him a reasonable  opportunity  of  being heard.

(3)    The Appellate Tribunal shall send a copy of every order passed under this section to the  Commissioner  of customs and the other party to the appeal.

(4)      Save as otherwise provided in section 196D, orders passed by the Appellate Tribunal on appeal shall be final.

Procedure of Appellate Tribunal

196C. (1) The powers and  functions  of  the  Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members thereof.

(2)     Subject to the provisions contained  in  sub­sections (3) and (4), a Bench shall consist of one technical member and one judicial member.

(3)      Every appeal against a  decision  or  order relating, among other things, to the determination of any question having a relation to the rate of duty of customs  or  to the value of goods for  purposes  of  assessment  shall  be heard by a special Bench constituted by the President for hearing such appeals and such Bench shall consist of  not less  than two members and shall include  at  least one technical member and one judicial member.

(4)     The President or any other member of the Appellate Tribunal authorised in this behalf by the  President  may, sitting singly, dispose  of  any  case  which  has  been allotted to the Bench of which he is a member where­

(a)      the value of the goods  confiscated  without option having been given to the owner  of  the  goods  to  pay  a fine in lieu of confiscation under section 181; or

(b)     in any disputed case, other than a case where the determination of  any  question having a  relation to the  rate of duty of customs or to the value of goods for purpose of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or

(c)    the amount of fine or penalty involved; does  not exceed one  lakh Taka;

(5)     If the members of a Bench differ  in  opinion  on  any point, the point shall be decided according to the opinion  of the majority, if there is a majority; but if the members are equally divided, they shall  state  the  point  or  points  on which they differ and make a  reference  to  the  President who shall either hear  the  point  or  points  himself  or refer the case for hearing on  such  point  or  points  by  one  or more of the other members of the  Appellate  Tribunal and such point or points shall  be  decided  according  to  the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.

(6)      Subject to the provisions of this Act, the Appellate Tribunal shall have  power  to  regulate  its  own  procedure and the procedure of the Benches thereof in all  matters arising out of the exercise of  its  powers  or  of  the discharge of its functions, including the places at which the Benches shall hold their sittings.

(7)       The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers  as  are vested in a Court under the Code of Civil  Procedure,  1908 (Act V of 1908), when trying a suit  in  respect  of  the following matters, namely­

(a)    discovery and inspection;

(b)    enforcing the attendance of any person  and examining him on oath;

(c)    compelling the production of books of account and other documents; and

(d)    issuing commissions.

(8)     Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Penal Code (Act  XLV  of  1860)  and  the  Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1898 (Act V of 1898).

Appeal to the High Court Division

285[ 196D. The Commissioner  of  customs  or  the  other party may, within 286[ ninety] days of the date upon which he is served  with  notice  of  an  order  under  section 196B, by an application, prefer an appeal  to  the High Court Division against such  order.]

287[ Omitted]          196E.  [Power  of  High Court Division to  require statement to be  amended.­  Omitted  by  section  40  of  the  Finance   Act,

2000  (Act No.  XV  of 2000).]

Case before High Court Division to be heard by not less than two Judges

196F. (1) 288[ Where an appeal has been preferred to  the High Court Division under section  196D],  it  shall  be heard by a Bench of not less than two Judges of the High Court Division and shall  be  decided  in accordance  with  the opinion of such Judges or of the majority, if any, of such Judges.

(2)    Where there is no such majority, the  Judges  shall state the point of law upon which they differ  and the  case  shall then be heard upon that point only by one or more of  the other Judges of the High  Court  Division,  and  such  point shall be decided according to  the  majority  of  the  Judges who have heard the case including those who first heard it.

Decision of the High Court Division on appeals

289[ 196G. (1) Where an appeal is preferred under section 196D, the High Court Division shall decide the points raised therein and such other points incidental thereto  as are deemed necessary and shall  deliver its judgment   thereon.

(2)     The High Court Division, in  its  judgment,  may  award any costs upon any party to the appeal.

(3)    A copy of the judgment delivered under sub­section (1) shall, under the seal and signature of an officer of that Division, be sent to the Appellate Tribunal.]

Sums due to be paid notwithstanding reference, etc

196H. Notwithstanding that a reference  has  been  made to the High Court Division, sums due to the Government as a result of an order passed under sub­section  (1)  of section 196B shall be payable in accordance with  the  order  so passed.

Exclusion of the time taken for copy

196I. In computing the period of limitation specified for an appeal or application under this Chapter,  the  day  on which the notice of the order  complained  of  was  served,  and if the party preferring the appeal or  making  the  application was not furnished with a copy of  the  order  when the  notice of the order was served upon him, the time requisite for obtaining a copy of  such order  shall  be  excluded.

Transfer of certain pending proceedings and transitional provisions

196J. (1) Every appeal which is pending immediately before the appointed day before the Board under section 193 as it stood immediately before that day, and any matter  arising out of or connected with such appeal  and  which  is  so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at  which  it  was  on that day:

Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re­heard.

(2)     Every proceeding which is  pending  immediately before the appointed day before the Government under section

196 as it stood immediately  before  that  day,  and any matter arising out of  or  connected  with  such  proceeding and which is so pending shall  stand transferred on that  day to the Appellate Tribunal and the Appellate Tribunal may proceed with such proceeding or matter from the stage at which it was on that day as if  such  proceeding  or matter were an appeal  filed before  it:

Provided that if any  such  proceeding  or  matter  relates to an order  where­

(a)       the value of the goods  confiscated  without option having been given to the owner  of  the  goods  to  pay  a fine in lieu of confiscation under section 181(1); or

(b)     in any disputed case, other than a case where the determination of  any  question having a  relation to the  rate of duty of  customs  or  to  the  value  of  goods  for purposes of assessment is in issue or is  one  of  the  points  in issue, the difference in duty involved or the duty involved; or

(c)      the amount of fine or  penalty  determined  by  such order;

does not exceed ten thousand Taka such  proceeding  or matter shall continue  to  be  dealt  with  by  the Government as if the  said section 196 had not been    substituted:

Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with that proceeding  or  matter,  he may be re­heard.

(3)     Every proceeding which is  pending  immediately before the appointed day before the Board under section 193A or before the Government under section 196B as they stood immediately before that day, and any  matter  arising out  of or connected with such proceeding and which is so pending shall continue to be dealt with by the Board or the Government, as the case may  be,  as  if  the  said sections had not been substituted.

(4)     Any person who immediately before the appointed day was authorised to appear in any appeal or proceeding transferred under sub­section (1) or sub­section (2) shall, notwithstanding anything contained in  section  196K,  have the right to appear before the  Appellate  Tribunal  in relation to such appeal or proceeding.]

Appearance by authorised representative

290[ 196K. (1) Notwithstanding anything contained  in  this Act, any person,  who  is  entitled  or  required  to attend before any officer of customs, an appellate authority,  the Board or the  Government in any proceedings under  this  Act or any rules made  thereunder,  otherwise  than  when required under law to  attend  personally,  may  attend  in such proceedings by a  person authorised by  him  in  writing in this behalf, being a relative of, or a person regularly employed by, the aggrieved person, or an Advocate who is entitled to plead in any Court of  Law,  or  a customs Consultant as defined  and  licensed  under  rules  prescribed in this behalf, and not being  disqualified  under sub­section (2).

(2)     No person who has been dismissed from Government

service shall be qualified to represent a person under sub­ section (1); and if any Advocate or customs  Consultant is found guilty of misconduct in connection with any customs proceedings by  the authority  empowered to  take disciplinary action against members of the  profession  to which he belongs, or if any other person is found guilty of such misconduct by the Commissioner of customs, the Commissioner of customs may direct that he shall be thenceforward disqualified to represent a person under sub­ section (1):

Provided that­

(a)      no such direction shall be issued in  respect  of  any person unless he is given a reasonable opportunity of being heard;

(b)    any person against whom such direction is issued may, within one month from the date of receipt of the direction, appeal to the Board to have the direction cancelled; and

(c)    no such direction shall take effect until one  month from the date of receipt thereof by  the  person  concerned  or, when an appeal is preferred, until the disposal  of  the appeal.]

Power of the Government to call for and examine records

291[  196L.  The  Government may,  on its  own motion 292[ *

* *], within one year of the  passing of  an order  under this Act or the rules made thereunder, call for and examine the records of the proceedings relating to such order for the purpose of satisfying itself as to the legality or  propriety  of the order and may pass such orders as  it  thinks  fit, rectifying any mistake or error  which  becomes  apparent from  such examination:

Provided that no such order which has the effect of confiscating goods of  greater  value  or,  enhancing  any fine in lieu of confiscation  enhancing  any  penalty  or  requiring the payment of a greater amount of duty shall  be  made unless the person affected  by  such  order  has  been  given an opportunity of being heard in  person  or  through  a counsel  or  other  person duly  authorised by him.]

Bar to the jurisdiction of the Courts

293[ 196M. No appeal shall lie to any civil Court by  any person, aggrieved by any decision or order, passed by an officer of customs before appealing to and getting decision or  order  thereon  from  the  Commissioner  (Appeal)  or   the

Appellate Tribunal, as the  case may   be.

Definitions               196N.  In  this Chapter,­

(a)    “appointed day” means the 1st day of October, 1995;

(b)    “President”   means   the   President     of    the   Appellate Tribunal.]

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CHAPTER XX

MISCELLANEOUS

customs control over conveyances and goods

197.    The appropriate officer shall, for the purposes of  this Act, have control over all conveyances and goods in a customs­area.

Power to open packages and examine, weight or measure goods

198.     

294[ (1)] The appropriate officer may  open  any package or container and examine, weight or measure any goods brought to the customs­station for importation or exportation and may for that  purpose  unload  any  such goods from the conveyance on which  they  have been imported or are to be exported.

295[ (2) The owner of such goods or his authorised representative may be  allowed to  inspect  such  goods before the presentation or  transmission of  the  bill  of entry or the bill  of  export thereof,  as  the  case  may  be, subject to the conditions laid down by an officer  of  customs  not below  the  rank of  Assistant Commissioner.]

Power to take samples of goods

199.     (1) The appropriate officer may, on the entry or clearance of any goods or  at  any  time  while  such  goods are being passed  through  the  customs­area,  take samples of such goods in the presence of the owner thereof or his agent, for examination or testing or for  ascertaining  the value thereof or for any other necessary purpose.

(2)     After the purpose for which a sample was  taken  in carried out, such  sample  shall,  if  practicable,  be restored to the owner, but if the owner fails to take delivery of the sample within one month of  the  date  on which he  is asked in writing to take its delivery,  it  may  be  disposed  of  in such manner as the Commissioner of customs may direct.

(3)    In the case of goods which consist of drugs or articles intended for consumption as food,  and  in respect  of which the taking of samples for the  purposes  of  this sub­section may have been authorised by a general or special order of the Government, the appropriate officer may also in like circumstances take samples thereof for submission to, and examination by such officer of Government or of a local authority as may be specified in such order.

296[ (4) The owner of any imported or exportable goods or his authorised representative may draw samples before presentation or transmission  of  bill  of  entry  or  bill  of export thereof, as the case may  be,  subject  to  the conditions laid down by an officer of customs not below the rank  of  Assistant Commissioner.]

Owner to make all arrangements and bear all expenses

200.      Any opening, un­packing, waiving, measuring, re­ packing, bulking, sorting, letting, marking,  numbering, loading, unloading, carrying or lading of goods or their containers for the purposes of, or incidental to, the 297[ examination, including any investigation,  scientific  or chemical test or draft survey, by an officer of customs, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination, investigation, test or survey shall be provided, by or at the expense of the owner of the goods].

Procedure for sale of goods and application of sale proceeds

201.     (1) Where any goods, other  than  confiscated  goods, are to be sold under  any  provision of  this  Act,  they  shall be sold after due notice to the owner by public auction or by tender or by private offer or, with the  consent  of the owner in writing, in any other manner.

(2)     The sale proceeds shall be applied to the following purposes in their respective order, namely­

(a)    first to pay the expenses of the sale;

(b)      then to pay the freight  or  other  charges,  if any, payable in respect of the goods, if  notice  of  such  charges has been given to the person holding the goods in custody;

(c)     then to pay the customs­duty, other taxes and dues payable to the 298[ Government] in respect of such goods;

(d)    then to pay the charges due to the person holding such goods in custody.

(3)     The balance, if any, shall be paid to the owner of the goods, provided he applies for it within  six  months  of the sale of the goods  or  shows  sufficient  cause  for  not doing so.

Recovery of Government dues

299[ 202. (1) When, under this Act, any duty or regulatory duty is payable to the Government by any person  or  a penalty is adjudged against any person  or  a  notice or demand is served upon any  person calling for  the  payment of any amount unpaid which may  be  payable  by  way  of duty, regulatory duty, penalty or under any bond, security, guarantee or any  other  instrument executed under  this  Act or the rules or orders and such  duty,  regulatory  duty, penalty or other sums  due  are not paid within the  time  it was required or ordered to be paid, the  appropriate officer may  at any time­

(a)      deduct, or require any other officer of  customs  to deduct, the amount so payable from any  money  owing to such person or due which may be in the hands or at the disposal of, or under the control of, the customs authorities or of such officer or of the Government;

(b)    stop clearance of any goods belonging to  such person from customs control in the seaport, airport, any other customs­station or from bonded warehouse  till such  amount is paid or recovered in full;

(c)    require, by a notice in writing, any person owing any money to the person from whom  such  duty  or regulatory duty or penalty or any other sum is recoverable or due, to pay to such officer the  amount  specified  in  the  notice, or the whole of such money if it is less than the amount so recoverable or due, within seven days of the receipt of the notice or within such longer time as  may  be  allowed  by such officer;

(d)    require the proper Excise Officer 300[ and Value  Added Tax Officer] to recover such amount by attachment and

sale of excisable 301[ or  Value  Added  Taxable]  goods  or any plant, machinery and equipment used  for  the manufacture of goods or any other goods in the factory or bonded warehouse  belonging to  such person;

(e)     recover, or require any other officer of customs to recover, such amount by detaining and selling any goods belonging to such person, which  are  under  the  control  of the customs authorities 302[ ;

(f)     require, by a notice in writing,  any  Scheduled  Bank having deposit of money of  the  person  from  whom  such duty or regulatory duty or penalty or any other sum is recoverable or due to freeze the account  or  make  the account inoperative on receipt of the notice.]

(2) If the amount is not recovered from such person in the manner provided in sub­section (1), the appropriate officer may prepare a certificate signed by him specifying  the amount due from the person liable to  pay  the  same  and send it to the Collector  303[  of  the district  or  to a certificate officer appointed under sub­section (3) in whose jurisdiction] such person resides or owns any property or conducts his business and such Collector 304[ or certificate officer] shall, on receiving the certificate, proceed  to recover the amount specified in the certificate as a public demand or  an arrear of  land revenue.]

305[ (3) The Government may appoint one  or  more officers to perform the functions of a certificate officer  under the Public Demands Recovery Act,  1913  (Ben.  Act  III  of 1913) for the purpose of recovering the amount specified in a certificate prepared under sub­section (2); and when more than one certificate officers are so  appointed  the Government may also specify their territorial or other jurisdiction.]

Power to write­ off sums due to Government

306[ 202A. When under this Act or  the rules  made thereunder a duty or any other money is payable to the Government by any person or a penalty is adjudged against any person and such duty, penalty or  other  sum  has not been paid within the time  it  was  required  to  be  paid and the sum could not be recovered nor  is  recoverable  from such person in the manner provided in section 202 due to bankruptcy or  untraceability  of  such  person  or  for any other reason, the Government may write­off such  duty, penalty or other sum, wholly  or  partially as  it deems fit in the  manner  prescribed by rules.]

Wharfage or storage fees

203.     The Commissioner  of  customs  may,  from time to time, fix the period after the expiration of  which goods left 307[ or detained]  in any  custom­house,  customs­area, wharf or other authorised landing place or part of the custom­house premises, shall  be  subject  to  payment of fees, and the amount of such fees.

Issue of certificate and duplicates of customs’ document

204.       A certificate or a duplicate  of  any  certificate, manifest, bill or other customs' document may, 308[ on payment of such fee as the Board may determine for this purpose], be furnished, at the discretion of an officer of customs not below  the  rank  of  an  Assistant Commissioner of customs, to any person  applying  for  the  same,  if  the said officer is  satisfied that  no  fraud has  been  committed or is intended to be committed by the applicant.

Supply of information pertaining to customs law, etc

309[ 204A. On an application by any interested person the Board may, within a reasonable period and on payment  of such fee as the Board may determine for this  purpose, provide him with information pertaining to including in electronic form of up­to­date customs Laws including rules, notifications, circulars, orders and  other  instruments issued for general use under this   Act.]

Amendment of documents

310[ 205. Except in the  case  provided  for  by  sections 29, 45, 53 and 88, an officer of customs  not below  the  rank  of an Assistant Commissioner of  customs  may, in his discretion, on payment of such fee as the Board may determine for  this  purpose,  authorise  any  document, after it has been presented at the customs­house,  to  be amended.]

Correction of clerical errors, etc

206.    Clerical or arithmetical errors in any decision or order passed by the Government, the Board or any officer of customs under this Act, or errors arising therein from accidental slip or omission may, at any  time,  be  corrected by the Government,  the  Board  or  such  officer  of customs or his successor­in­office, as the case may be.

Custom­house agents to be licensed

207.    No person shall act as an agent for the  transaction  of any business relating to the entrance or departure of any conveyance or the import or export of goods or baggage  at any customs­station unless such person holds  a licence granted in this behalf in accordance with the rules.

Agent to produce authority if required

208.    (1) When any person applies to any officer of  customs for permission to transact  any  specified  business  with him on behalf of any other person, such officer may require the applicant to produce a written authority from the person on whose behalf such business is to be  transacted,  and  in default of the production of such authority refuse such permission.

(2) The clerk, servant or agent of any person or mercantile firm may transact business  generally  at  the custom­house on behalf  of  such person or  firm:

Provided that the appropriate officer may  refuse  to recognize such clerk,  servant  or  agent  unless  such person or a member of such firm identifies such clerk, servant or agent to the appropriate officer as empowered  to transact such business, and deposits with  the said officer  an authority in writing duly signed, authorising such clerk, servant or agent to transact  such  business  on  behalf  of such person or  firm.

Liability of principal and agent

209.    (1) Subject to the provisions of sections 207 and 208, anything which the owner of any goods is required or empowered to do under this Act may  be  done  by  any person expressly or impliedly  authorised  by  the  owner for the purpose.

(2)     Where this Act requires anything to be done by  the owner, importer or exporter of any goods,  any  such thing done by an agent, clerk or servant of the owner, import or exporter of any goods  shall, unless  the  contrary  is proved, be deemed to have been done with the knowledge  and consent of such owner, importer or exporter so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if  the  thing  had  been done by himself.

(3)     When any person is  expressly  or  impliedly authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for  all  or  any  of  the purposes of this Act, such person shall, without prejudice to the liability of the  owner,  importer  or  exporter  be deemed to be the owner, importer or exporter  of  such  goods  for such purposes:

Provided that where any duty is not levied  or  is  short­ levied or erroneously refunded on account of any  reason other than wilful act, negligence or  default  of  the  agent, such duty  shall  not be  recovered from the agent.

Liability of agent appointment by the person­in­ charge of a conveyance

210.       (1) Anything which the person­in­charge of a conveyance is required or empowered to do under this Act may, with the express or implied consent of the person­in­ charge and the approval of the  appropriate officer, be  done by his agent.

(2) An agent appointed by the person­in­charge of a conveyance, and any person who represents himself to any officer of customs as an  agent  of  any  such person­in­ charge and is accepted as such by  that  officer,  shall  be liable for the fulfilment in respect of the  matter  in  question of all obligations imposed on such person­in­charge by or under this  Act or  any  law for  the  time being in force,  and to penalties (including  confiscation)  which  may  be incurred in respect of  that matter.

Keeping of business record

311[ 211. 312[ (1) Every licencee,  importer,  exporter  or their agents shall keep or cause to be kept such records as may be specified by the Board,  for  a  period  of  three years.]

(2)    Every such person must, as and when required by an officer of customs,­

(a)    make the records and accounts available to customs;

(b)    provide copies of the records and accounts as required; and

(c)     answer any question relevant to the  matters  arising under this Act asked by  any  officer  of  customs  in  respect of them.

(3)     Where for the purpose of complying with sub­section

(2) of this section, information is recorded or  stored  by means of an electronic or other  device,  the licensee, importer, exporter, or its agent, shall, at the request of an officer of customs, operate the device, or cause it to be operated, to fulfil the requirements of sub­section    (2).]

313[ (4) For the purposes of sub­section  (2)  and  (3)  the audit agencies appointed by the Government  under section 25A and an employee  of  that  agency  shall  be  deemed to be  the  officers of customs.]

Regulation of business in gold,

212.     The Government may, by notification in the official Gazette, regulate business in, or connected with, gold or etc  silver  or  precious  stones  or  ornaments  made  of  gold    or silver or precious stones,  within  fifteen miles  of  the frontier  or  coast line  of Bangladesh.

Recovery of money upon certain documents

213.       If any person knowingly makes or brings into Bangladesh, or causes or authorises  or  is  otherwise concerned in the making or bringing into Bangladesh of any invoice or paper used or intended to be  used as  an  invoice for the purposes of  customs,  in  which  any  goods are entered or charged  at  a  price  or  value  higher  or  lower than that actually  paid or  intended to be  paid for  them,  or in which goods are falsely  described,  no  sum  of  money shall be recoverable by such person, his representatives or assigns, for the price of  such  goods  or  any  part  thereof, nor shall any  sum  of  money  be  recoverable upon any  bill of exchange, note or  other  security  made,  given  or executed for the whole or part of the price of such  goods unless such bill of exchange,  note  or  other  security  is  in the hands of a bona fide holder for consideration without notice.

Remission of duty and payment of compensation to the owner in certain cases

214.    Where, on prosecution by the owner of any goods, an officer of customs  is  convicted  of  an  offence  connected with the removal of  such  goods  from the  warehouse without payment of duty, the whole of the  duty  on  such goods shall be remitted, and, the Commissioner of customs shall, in accordance with the rules, pay to the owner due compensation for the damage caused to the owner by such offence.

Service of order, decision, etc

215.     Any order or decision passed or  any  summons  or notice issued under this Act shall be served­

(a)    by tendering the order, decision, summons or notice or sending it by registered post acknowledgement due to the person for whom it is intended or to his agent; or

(b)     if the order, decision, summons or notice cannot be served in any manner provided in clause (a),  by  affixing  it on the notice board of the customs­house.

Supply of information and copy of decisions

314[ 215A. (1) Upon an application of a person directly interested in a decision taken  by  a  customs  officer under this Act, the Commissioner of customs or  an  officer authorised by him shall,  subject  to  payment  by  the applicant of  a  fee  specified by  the  Board,  deliver  within 15

(fifteen) days of the application,  a  true  copy  of that decision with a  certificate that it is a  true   copy:

Provided that a copy or other copy or reproduction of the certified copy shall not be admissible as  evidence  or otherwise accepted in any  Court of  law.

(2) Upon an application of a person directly interested in a decision taken or omitted to have been taken by a customs officer, the Commissioner of customs  shall  inform that person in writing within a period  of  60  days  of the application the  reasons for  such decision or  omission.]

No compensation for loss or injury exception proof of neglect or wilful act

216.    No owner of goods shall be entitled to claim from any officer of customs compensation for the  loss of  such   goods or for damage  done  to them  at any  time while they remain or are lawfully detained in  any  custom­house,  customs­ area, wharf or  landing  place  under  the charge  of any officer of customs, unless it be proved that such loss or damage was occasioned  by  gross  negligence  or  wilful  act of such officer.

Bar to filing of cases in civil Courts

315[ 216A. No suit, case or any application shall lie to any civil Court, except the Courts, tribunals and authorities authorised by or under this Act, for the purpose of determination of the legality or propriety of an order or decision, as the case may be, regarding levy, imposition, exemption, assessment or realisation of customs duties or taxes made by an officer  of  customs  or  by  the  Board or the Government.]

Protection of action taken under the Act

217.    No suit, prosecution or other legal proceeding shall lie against the Government or any public servant for anything which is done or intended to be done in good faith in pursuance of this Act or the rules.

Reward for detection etc of evasion of duties or violation of laws

316[ 217A. Notwithstanding anything contained  to  the contrary in this Act or any  other  law  for  time  being  in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed by rules, grant reward to  the  following persons:­

(a)    a person giving information to customs Authorities with regard to evasion  or  attempted  evasion  of  customs duties or violation of any  provision  of  this  Act  or  any  other law for  the  time  being in force  under  which a  customs  officer is authorised to collect tax or other revenue;

(b)    317[ an officer  or  employee  of  customs]  or  an officer or employee of any other Government agency or of a local authority who detects or unearths the evasion or attempted evasion of customs duties or violation of this  Act  or that other law;

if such supply of information, the act of detection of or unearthing the evasion or attempted evasion  of  customs­ duty  or  violation of  law leads to:­

(i)    the seizure and confiscation of goods or other things in relation to which the evasion or attempted  evasion or violation takes place; or

(ii)       the realisation of customs­duty  or  other  revenue leviable under this Act or  that other  law for the  time  being in force or the realisation of  a  penalty  or  fine  imposed under the relevant law; or

(iii)       conviction of and  sentence  imposed  on  the person liable for such evasion, attempted evasion or violation.]

Award of financial incentives to customs Officers and employees

318[ 217B. Notwithstanding anything contained  to  the contrary in this Act or any other  law  the  Board  may,  in such manner and in such circumstances  and to  such  extent as may be prescribed by rules, award an amount of  the surplus collection of revenue at import stage as financial incentives to all customs Officers and  employees  and officers and employees of  the  Board:

Provided that the  collection of  revenue  at  import stage  for a given financial year exceeds the target of  collection  fixed by  the  Government for  that financial year.]

Notice of proceedings

218.     No proceeding in a Court other than a suit shall be commenced against any officer of customs or any  other person exercising any powers conferred or discharging any duties imposed by or  under  this Act for anything  purporting to be done in pursuance of the provisions of this Act or the rules without giving to such officer or person a month's previous notice in writing of the intended proceeding and of the cause thereof; or after the expiration of one year from the actual of such cause.

Power to make         219.   (1)   The   Board  may,  by   notification  in  the official Gazette,  make  rules  for  carrying  out  the  purposes  of this rules  Act.

(2)      Without prejudice to the generality of the foregoing provision, rules may be made  on  matters  enumerated  in the 319[ Third Schedule].

(3)     No rules relating to matters  enumerated  at  items  19 and 22 of the 320[ Third Schedule] shall be made without previous approval of the Government in writing.

(4)    All rules made under this section shall, as soon as may be, be laid at the table of the 321[ Parliament].

(5)      All such rules for the time being in force shall be collected, arranged, and published  at  intervals  not exceeding two years, and shall be sold to the public at a reasonable price.

Power to make customs rulings

322[ 219A. (1) On an application by any person or on a reference by an officer of customs not below the rank of Commissioner or of its own motion, the Board may make customs rulings in respect of any matter specified in the application or reference, as the case may be, if  the point raised in the application or  reference  relates  to  application of any provision of this Act or  the rules  to  a  specific situation or  if such point relates to any  tariff   classification or duty rates or valuation of any goods for customs assessment purpose.

(2)     A customs ruling may be made within  thirty  working days of the receipt of the  application or  the  reference,  as the case may be.

(3)     The Board may decline to  make  a  customs  ruling  on the ground of insufficient information furnished or in the absence of conclusive evidence provided in support of the contentions in the application or the reference.

(4)     The rulings made by the  Board  shall  be  binding upon the concerned persons and officers.

(5)    The Board may from time to time review and amend a customs ruling to  correct any  error contained  in that ruling.]

Power to issue Orders, Notices, Explanations or Circulars

323[ 219B. The Board or, as the case may be, the Commissioner of customs (Bond), or Commissioner  of customs (Valuation and internal audit), or any other Commissioner of customs  or  any  Director  General  may issue orders, notices, explanations or circulars within their respective jurisdiction not  inconsistent  with  the  provisions of  this  Act and the  rules made thereunder.]

Repeals and amendments

220. The enactments specified in the 324[  Fourth Schedule] are repealed or amended  to  the extent  specified respectively  in columns  three  and four thereof.

Savings                      221.  (1)  Notwithstanding  anything  contained  in section 6 of the General Clauses  Act,  1897  (X  of  1897),  anything done or any action taken  under  the  repealed  enactments  in so far as it is not inconsistent with the provisions  of  this Act shall without prejudice to anything already done  or  any action already taken be deemed  to  have  been  done  or taken under  this Act:

Provided that nothing in this  Act  shall  be  so  construed  as to have the effect of enhancing  the punishment  of  an offence committed before the  commencement of  this  Act:

Provided further that where the period of limitations for the submission of an application or the filing of an appeal or revision prescribed under any of  the  repealed enactments had expired or  had begun to run before the  commencement of this Act  the provisions  of  those  enactments  shall continue to apply  to such  limitation.

(2)     The provisions of the General Clauses Act, 1897 (X of 1897), in particular, section 6, section 8 and section 24 thereof, shall apply to the repeal  and  re­enactment  of the said enactments by this Act, subject to the provision of sub­section (1).

(3)     Nothing in this Act shall affect any law  for  the  time being in force relating to the constitution and powers of the trustees of any port or other port authority.

Removal of difficulties

222. If any difficulty  arises in giving  effect to  the provisions of this Act, particularly  in relation to  the transition from the enactments repealed by this Act to the provisions of this Act, the Government may, by general or special order made during the period of one year from the commencement of  this  Act,  direct such action to  be  taken as it considers necessary or expedient for the purpose of removing the  difficulty.

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Authentic Bangla Text

325[ 223. There shall be an authentic Bangla text of this original Act:

Provided that in the event  of  conflict  between  the  two texts,  the  original  text shall prevail.]

1   Throughout this Act, the words “Bangladesh”, “Government” and “Taka” were substituted for the words “Pakistan”, “Central Government” or “Provincial Government” or “Central or Provincial Government” and “rupees” respectively by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

2   Throughout this Act, the words “Commissioner of Customs”, “Additional Commissioner of Customs”, “Assistant Commissioner of Customs”, “Deputy Commissioner of Customs” and “Joint Commissioner of Customs” were substituted for the words “Collector of Customs”, “Additional Collector of Customs”, “Assistant Collector of Customs”, “Deputy Collector of Customs” and “Joint Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

3 Clause (a) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

4 The words “and freight forwarding agent” were substituted for the comma and words “, freight forwarding agent and stevedore” by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

5 Clause (aa) was inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন) 6 Clause (bb) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

7 Clause (c) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 8 Clause (d) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

9 Clause (e) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980) 10 Clauses (ff) and (fff) were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন) 11 Clause (ii) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

12 The former clause (ii) which was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন), was renumbered as clause (iii) by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

13 Clause (kk) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

14 Sub­clauses (iii), (iv) and (v) were substituted for previous sub­clauses (iii) and (iv) by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

15 Clause (ll) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 16 Clause (p) was omitted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

17 Clause (pp) was inserted by section 4 of the অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন) 18 Clause (qq) was inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

19 Clause (qqa) was inserted by section 3 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন) 20 Clause (qqq) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 21 Clause (s) was substituted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

22    The words “Taka ten lakhs” were substituted for the words “Taka two lakhs” by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)

23    Clauses (t) and (tt) were substituted for former clause (t) by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

24 Clauses (t) was substituted by section 10 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন) 25 Section 3 was substituted by section 3 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

26    Clauses (a) and (aa) were inserted by section 2(a) of the Finance Act, 2011 (Act No. 12 of 2011).

27    Clause (f) was substituted by section 3 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009).

28    Clause (hh) was inserted by section 2 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

29    Clause (i) and (j) were substituted by section 4(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

30    Clause (ll) was substituted by section 3 of the Finance Act,2010(Act No.XXXIII of 2010).

31    The word, bracket, letter and figure “specified at clauses (a), (c) and (d) of section 3” were added by section 4 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

32    Clause (a) was substituted by section 3 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

33    The words, bracket, letter and figure “specified at clauses (a), (c) and (d) of section 3” were added by section 4 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

34    Section 7 was substituted by section 4 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

35    The words “an inquest” were substituted for the words “any jury or inquest or as an assessor” by section 5 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

36    The words “or customs­inland container depot” were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

37    The words and bracket “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 6 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

38 Section 13 was substituted by section 5 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

39    The words `and any other counterfeit product` after the words `counterfeit currency notes` were inserted by section 3(a) of the Finance Act, 2011 (Act No. 12 of 2011).

40    The words and commas `, video or audio recording, CDs or recording on any other media` after the words `film or article` were inserted by section 3(b) of the Finance Act, 2011 (Act No. XII of 2011).

41    Clauses (d), was substituted by section 5 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

42    The word “metres” was substituted for the word “yards” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

43    The words `and` was omitted by section 3(d) of the Finance Act, 2011 (Act No. 12 of 2011).

44    Clauses (g)and (h) were substituted by section 5 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

45 Section 17 was substituted by section 6 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

46    Section 18 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

47    The words “and the Second Schedule” were omitted section 5 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)

48    The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 10 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

49 Sub­section (2) was substituted by section 10 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

50 The words “for any goods” were omitted by section 8 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 51 The Explanation was inserted by section 8 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

52 Sections 18A, 18B, 18C and 18D were inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

53 Section 18E was inserted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

54    Section 19 was renumbered as sub­section (1) by section 8 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)

55    The words and commas “If the Government is satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose” were substituted for the words and commas “The Government,

subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, may” by  section

6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

56    The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 11 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

57 Sub­section (2) was added by section 8 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন) 58 Clause (a) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

59    The words and commas “If the Board is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature” were substituted for the words and comma “Under circumstances of exceptional nature, the Board may” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

60    The word “Government” was substituted for the word “Board” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

61    The words “or any other authority authorised by the Board in writing in this behalf” were inserted by section 5 of অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)

62    The words “and have continued to be the property of the person by whom or on whose account they were exported” were omittd by section 4 of the Finance Act,2010(Act No.XXXIII of 2010).

63    Clauses (a) and (b) were substituted by section 4 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).

64 Clause (c) was substituted by section 4 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন) 65 Clause (b) was substituted by section 4 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

66    The words “and Value Added Tax (ম ল潢❛ সংেযাজন কর)” were substituted for the comma and words “, excise­duty and sale­tax” by section 5 of the Finance  Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).

67    The words “and freight forwarding agent” were substituted for the comma and words “, freight forwarding agent and stevedore” by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

68 Section 25 was substituted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

69    The sentence was substituted for the sentence “The value of any imported or exported goods shall be deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale.” by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

70    The Explanation was added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 71 Clause (a) was substituted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

72 The words “under that section” were inserted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 73 The words “or minimum values” were added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

74 Sub­section (4) was substituted by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

75 The words and figure “and section 109” were omitted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

76 Sub­section (6) was added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 77 Section 25A was substituted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

78 Sub­section (1) was substituted by section 10 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

79 Sub­section (2) was substituted by section 7 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

80    Sections 25B and 25C were inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

81    Section 25B was substituted by section 4 of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

82    Section 26, 26A, 26B, 26C and 26D were substituted for the former section 26 by section 13 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

83    The words “when necessary” were substituted for the words “when required” by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

84 The word “and” was omitted by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 85 Clause (aa) was inserted by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

86 Section 27 was substituted by section 4 of অর্থ আইন, ১৯৯১ (১৯৯০ সনের ২১ নং আইন)

87    The bracket and figure “(1)” was inserted by section 5 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

88    The commas and words “, other than warehoused goods,” were omitted by section 14 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

89    The words “damaged, deteriorated, lost or destroyed” were substituted for the words “lost or destroyed” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

90    The words “damaged, deterioration, lost or destruction” were substituted for the words “loss or destruction” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

91 Sub­section (3) was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

92 The words “this Act” were substituted for the words, comma and figures “the Tariff Act, 1934 (XXXII of 1934)” by section 11 of the Finance Act, 1980 (Act No. XXIII of  1980)

93 Clause (aa) was inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন) 94 Section 30 was substituted by section 8 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

95    The words and commas “value and exchange rate applicable to any imported goods, shall be the rate of duty, value and exchange rate” were substituted for the words and commas “and tariff value, if

any, applicable to any imported goods, shall be the rate of duty and tariff value” by section 6(b) of the

Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July,  2008).

96    The words “a bill of entry was presented under section 79 and the bill of entry number was allocated thereto” were substituted for the words “on which the goods are actually removed from the warehouse” by section 3 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

97 Section 30A was inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

98 Section 31 was substituted by section 9 of the Finance Act, 1979 (Act No. V of 1979) 99 The word “or” was added by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

100 Clause (c) was inserted by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

101     The words and comma(,) “within three years of the relevant date,” were omitted by section 5 of the Finance Act,2010(Act No.XXXIII of 2010).

102     The words “amounting to not less than one thousand Taka” were inserted by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

103     The words “three years” were substituted for the words “four months” by section 13 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

104     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

105 Clause (bb) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

106     The words and comma “error, misconstruction or in any other way” were substituted for the words “error or misconstruction” by section 6 of the Finance Act,2010(Act No.XXXIII of 2010).

107     The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

108     The (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 6 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

109     The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

110     The words and commas “such duties, not exceeding seven­eighths thereof,” were substituted for the words “seven­eighths of such duties” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

111     The words “or within six months from the date of export” were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

112     The words and commas “officer of customs, or other person duly authorised to receive the same, or as the case may be, until the manifest has been transmitted to the Customs computer system by a registered user” were substituted for the words “officer of customs or other person duly authorised to receive the same” by section 14 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

113     The colon (;) was substituted for the full­stop (.) and the proviso was added thereafter by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

114     The words “Revenue Officer” were substituted for the words “Superintendent of Customs or Principal Appraiser” by section 7 of the Finance Act,2010(Act No.XXXIII of 2010).

115     The words “or if the person­in­charge is a registered user, he may transmit the manifest to the Customs computer system” were inserted by section 15 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

116     The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 17 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

117     The proviso was substituted by section 16 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 118 Sub­section (3) was substituted by section 12 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

119     The commas and words “, and where the import manifest is transmitted electronically to the Customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission and that person shall comply with the direction of that Commissioner, if any, in this regard” were added by section 17 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

120     The comma and word “, passengers” were inserted by section 18 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

121     The words “Commissioner of Customs” were substituted for the words “Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

122     The colon (:) was substituted for the semi­colon (;) and the proviso was inserted by section 19 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

123     The proviso was substituted by section 18 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

124     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 18 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

125     The word “Bangladeshi” was substituted for the word “Pakistani” by section 11 of the Finance Ordinance, 1982 (Ordinance No. XVI of 1982)

126 Sub­section (2) was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

127     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

128     The words “A public body or company or port authority or airlines or” were substituted for the words “A public body or company or” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

129     The words “such information as is essential for submitting a bill of entry” were substituted for the words and comma “full information, to make a complete entry of any goods” by section 14 of the Finance Ordinance, 1977 (Ordinance No. XXIII of 1977)

130 Sub­section (1A) was inserted by section 20 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 131 Sub­section (2) was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

132     The word “thirty” was substituted for the words “forty five” by section 4 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

133     The words “within twenty one days of” were substituted for the words “within thirty days of ” by section 4 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

134     The proviso was substituted by section 20 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 135 Section 79A was inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

136 Section 79B to 79G were inserted by section 21 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

137     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

138     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

139     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

140     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

141     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

142     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

143     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

144     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

145     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

146     The words “Customs computer” were substituted for the words “Customs computerized entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

147     The words “or electronic transmission” were inserted by section 20 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

148     The words and comma “in the presence of the owner or his agent, unless due to any exceptional circumstance such presence cannot be allowed” were inserted by section 22 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

149 Sub­sections (3) and (4) were inserted by section 20 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

150 Sub­section (2) was substituted by section 4 of the Finance Act, 2011 (Act No. 12 of 2011). 151 The words “one hundred and twenty” were substituted for the words “one hundred and fifty” by section 5 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

152 Section 82 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of  1980) 153 Section 82 was renumbered as 82(1) by section 5 of অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)

154     The word “thirty” was substituted for the words “forty five” by section 6 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

155     The words “or customs­inland container depot” were inserted by section 6 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

156     The words “twenty one” were substituted for the word “thirty” by section 6 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

157 Sub­section (2) was added by section 5 of অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন) 158 Section 82A was inserted by section 23 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

159 Section 83 was renumbered as 83(1) by section 21 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

160 Sub­section (2) was added by section 21 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

161 Sub­section (3) was added by section 8 of the Finance Act,2010(Act No.XXXIII of  2010).

162 Sections 83A, 83B and 83C were inserted by section 24 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

163 The words “within three years from the date on which the original assessment was made” were omitted by section 9 of the Finance Act,2010(Act No.XXXIII of 2010).

164 Section 83D was inserted by section 13 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

165     The words and figure “or reassessed under section 109” were omitted by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

166     The words and comma “to be determined by the Board, being a rate not less than the bank rate fixed by the Bangladesh Bank and not more than double the Bank rate so fixed” were substituted for the words “of eight per cent per annum or such other rate as is for the time being fixed by the Board” by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)

167     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

168     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

169 Section 86A was substituted by section 9 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন) 170 Section 87 was substituted by section 2 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)

171 Section 91 was substituted by section 15 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

172     The words and comma “Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or” were substituted for the words and comma “Investigation Directorate, or” by section 5(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

173     The words “of the said Directorates and Commissionerate” were substituted for the words “of the said two Directorates” by section 5(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

174     The words “by giving fifteen days prior notice in writing to the Commissioner of Customs ” were substituted for the words “with the permission in writing of the Commissioner of Customs” by section 25 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

175     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 24 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

176 Clause (b) was substituted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

177 The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 24 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

178 Section 96 was substituted by section 16 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

179     Section 98 was substituted by section 5 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

180     Sub­section (2A) was inserted by section 4 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009).

181 Section 98A was inserted by section 8 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

182     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

183     The comma (,) was omitted and the words and comma “or any officer authorised for the purpose by the Commissioner of Customs,” were inserted by section 26 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

184     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

185     The words “that Commissioner” were substituted for the words “the Commissioner” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

186     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 28 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

187     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 29 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

188 Sub­section (5) was added by section 27 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

189     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 29 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

190     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

191     The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

192     The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

193     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 28 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

194     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

195     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

196     The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 29 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

197     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 32 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

198 Clause (c) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

199     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 34 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

200     The words and figure “under section 86 or as prescribed by rules made under this Act” were substituted for the words and figure “under section 86” by section 30 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

201 Sub­section (1) was substituted by section 31 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

202 Sub­section (3) was added by section 32 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

203     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 35 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

204     The comma (,) was substituted for the full­stop (.) and the words and the full­stop (.) “or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs.” were inserted by section 33 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

205     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 36 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

206     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 37 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

207     The words “notice thereof in writing shall” were substituted for the words “notice thereof” by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)

208     The words “within two working days” were substituted for the words “within forty­eight hours” by section 7 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).

209 Clause (d) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

210 Clause (e) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980) 211 Clauses (ff) and (fff) were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

212     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 39 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

213     The word “warehouse” was substituted for the words “public warehouse” by section 19 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

214 Section 119A was inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)

215 The word “Board” was substituted for the word “Government” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

216 Clause (ii) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

217     Section 129A including was omitted by section 5 of the Finance Act, 2011 (Act No. XII of 2011).

218     The existing provision was numbered as sub­section (1) of that section by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

219 Sub­clause (i) was substituted by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

220     The colon (:) was substituted for the semi­colon (;) and the proviso was added by section 20 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

221     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

222 Sub­section (2) was added by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

223     The former clause (ii) which was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন), was renumbered as clause (iii) by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

224     Sub­section(1A) was substituted by section 11 of the Finance Act,2010(Act No.XXXIII of 2010). 225 The proviso was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

226     The words “an officer not below the rank of Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

227     The words “an officer not below the rank of Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of অর্থ আইন,১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

228     The words “an officer not below the rank of Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

229 Section 158A was inserted by section 37 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

230     The words “of like rank duly” were omitted by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)

231     The words “of smuggling” were substituted for the words and commas “related to exportation of such goods as the Central Government may, by notification in the official Gazette, specify in this behalf” by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)

232     The word “smuggling” was substituted for the word “exportation” by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)

233     The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

234     The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 38 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

235 Section 171 was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

236     Clause (a) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

237     The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

238     The words “High Court Division” were substituted for the words “High Court” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

239 Clause (kk) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

240     The words “High Court Division” were substituted for the words “High Court” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

241     Clause (2) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980) 242 Section 179 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

243     The existing provision was numbered as sub­section (1) of that section by section 12 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

244     TABLE was substituted by section 5(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

245     The colon (:) was substituted for the full­stop (.) by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

246     Section 181 was renumbered as 181(1) by section 2 of the Customs (Amendment) Ordinance, 1985 (Ordinance No. XI of 1985)

247     Sub­section (2) was added by section 2 of the Customs (Amendment) Ordinance, 1985 (Ordinance No. XI of 1985)

248     The words “Taka five thousand” were substituted for the words “five hundred rupees” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

249     The words “five years” were substituted for the words “three years” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

250     The words “ten thousand Taka” were substituted for the words “Taka five thousand” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

251     CHAPTER XVIIIA and under this chapter `section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J and 192K ` were inserted by section 7 of the Finance Act, 2011 (Act No. XII of 2011).

252     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 6 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

253     Section 192C was substituted by section 6(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

254     The word ``and`` was omitted by section 3(a)(1) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014).

255     The semi­colon and word ``; and`` was substituted for the full­stop (.) by section 3(a)(2)(i) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July,  2014).

256     Clause (c) was added by section 3(a)(2)(ii) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014).

257     The commas and words ``, except disputes related to customs classification and penalty thereof, pending under mandatory pre­shipment inspection system`` was inserted after the word ``goods`` by section 3(b) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014).

258     The word and comma “fees,” were inserted after the word and comma “appointment,” by section 8(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

259     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 8(b) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

260     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 9 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

261     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 10 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

262     The words and commas “agreement, including commitment to pay the duty and taxes or refund the same, as the case may be, in the agreed time limit,” were substituted for the word and comma “agreement,” by section 11(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

263     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 11(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

264     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 11(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

265     Sub­section (3) was substituted by section 12 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

266     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 13 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

267     Sections 193 and 193A were substituted for the previous section 193 by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

268 Section 193A was renumbered as 193B by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

269 The words “or on an application made by any person” were omitted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

270 Section 193C was substituted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন) 271 Sub­section (1) was substituted by section 42 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

272     The words, figure and letter “or section 196A” were inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

273     The words “fifty per cent of the duty demanded or fifty per cent of the penalty imposed, or both, as the case may be” were substituted for the words “the duty demanded or the penalty levied” by section 9 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

274     The words “the amount of the penalty as aforesaid” were substituted for the words “as aforesaid the entire amount of the penalty” by section 9 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

275     The words “penalty imposed” were substituted for the words “penalty levied” by section 9 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

276 Sections 196, 196A, 196B, 196C, 196D, 196E, 196F, 196G, 196H, 196I and 196J  were substituted for the former section 196 by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

277     The words “has held or is holding” were substituted for the words “has held” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

278     The words “has held or is holding” were substituted for the words “has held” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

279     The words “at least one year” was substituted for the words “at least two years” by section 13 of the Finance Act,2010(Act No.XXXIII of 2010).

280     The words “three hundred Taka” were substituted for the words “two hundred taka” by section 14 of the Finance Act,2010(Act No.XXXIII of 2010).

281     The words “one thousand two hundred Taka” were substituted for the words “one thousand taka” by section 14 of the Finance Act,2010(Act No.XXXIII of 2010).

282     Sub­sections (7) and (8) were added by section 14 of the Finance Act,2010(Act No.XXXIII of 2010).

283     The words `within four years` were substituted for the words `within two years` by section 8 of the Finance Act, 2011 (Act No. XII of 2011).

284     The words and commas “or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary” were added by section 4 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)

285 Section 196D was substituted by section 39 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

286 The word “ninety” was substituted for the word “sixty” by section 43 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

287 Clause (ll) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

288 The words and figure “Where an appeal has been preferred to the High Court Division under section 196D” were substituted for the words and figure “Where any case has been referred to the High Court Division under section 196D” by section 41 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

289 Section 196G was substituted by section 42 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

290     The existing section 196A was renumbered as section 196K by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

291     Section 196B was substituted by section 5 of অর্থ আইন, 1987 (1987 সনের ২৭ নং আইন) which was renumbered as section 196L by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

292     The words “or on an application made by any person” were omitted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

293 Sections 196M and 196N were inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

294 The existing section was numbered as sub­section (1) of that section by section 43 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

295 Sub­section (2) was added by section 43 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

296 Sub­section (4) was added by section 44 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

297     The words and the commas “examination, including any investigation, scientific or chemical test or draft survey, by an officer of Customs, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination, investigation, test or survey shall be

provided, by or at the expense of the owner of the goods” were substituted for the words and commas “examination by an officer of Customs, removal or warehousing thereof shall be done, and  any facilities or assistance required for any such examination shall be provided, by or at the expense of the owner of the goods” by section 4 of অর্থ আইন, ১৯৯৪ (১৯৯৪ সনের ১১ নং আইন)

298     The word “Government” was substituted for the words “Central Government” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

299     Section 202 was substituted by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

300     The words “and Value Added Tax Officer” were inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)

301     The words “or Value Added Taxable ” were inserted by section 7 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

302     The semi­colon (;) was substituted for the full­stop (.) and clause (f) was inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)

303     The words, brackets and figure “of the district or to a certificate officer appointed under sub­ section (3) in whose jurisdiction” were substituted for the words “of the district in which” by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

304     The words “or certificate officer” were inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

305 Sub­section (3) was inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন) 306 Section 202A was inserted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

307     The words “or detained” were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

308     The words “on payment of such fee as the Board may determine for this purpose” were substituted for the words “on payment of a fee not exceeding twenty Taka” by section 5 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)

309 Section 204A was inserted by section 45 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 310 Section 205 was substituted by section 6 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)

311 Section 211 was substituted by section 46 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

312 Sub­section (1) was substituted by section 44 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

313 Sub­section (4) was added by section 44 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

314 Section 215A was substituted by section 44A of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 315 Section 216A was inserted by section 45 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

316 Section 217A was inserted by section 48 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

317     The words “an officer or employee of customs” were substituted for the words “a Customs Officer” by section 15 of the Finance Act,2010(Act No.XXXIII of 2010).

318     Section 217B was inserted by section 16 of the Finance Act,2010(Act No.XXXIII of 2010).

319     The words “Third Schedule” were substituted for the words “First Schedule” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

320     The words “Third Schedule” were substituted for the words “First Schedule” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

321     The word “Parliament” was substituted for the words “National Assembly” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

322 Section 219A was inserted by section 49 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 323 Section 219B was inserted by section 22 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

324     The words “Fourth Schedule” were substituted for the words “Second Schedule” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

325     Section 223 was added by section 17 of the Finance Act,2010(Act No.XXXIII of 2010).

Copyright © 2010, Legislative and Parliamentary Affairs Division Ministry of Law, Justice and Parliamentary Affairs

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325[ 223. There shall be an authentic Bangla text of this original Act:

Provided that in the event  of  conflict  between  the  two texts,  the  original  text shall prevail.]

1   Throughout this Act, the words “Bangladesh”, “Government” and “Taka” were substituted for the words “Pakistan”, “Central Government” or “Provincial Government” or “Central or Provincial Government” and “rupees” respectively by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

2   Throughout this Act, the words “Commissioner of Customs”, “Additional Commissioner of Customs”, “Assistant Commissioner of Customs”, “Deputy Commissioner of Customs” and “Joint Commissioner of Customs” were substituted for the words “Collector of Customs”, “Additional Collector of Customs”, “Assistant Collector of Customs”, “Deputy Collector of Customs” and “Joint Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

3 Clause (a) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

4 The words “and freight forwarding agent” were substituted for the comma and words “, freight forwarding agent and stevedore” by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

5 Clause (aa) was inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন) 6 Clause (bb) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

7 Clause (c) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 8 Clause (d) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

9 Clause (e) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980) 10 Clauses (ff) and (fff) were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন) 11 Clause (ii) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

12 The former clause (ii) which was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন), was renumbered as clause (iii) by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

13 Clause (kk) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

14 Sub­clauses (iii), (iv) and (v) were substituted for previous sub­clauses (iii) and (iv) by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

15 Clause (ll) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 16 Clause (p) was omitted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

17 Clause (pp) was inserted by section 4 of the অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন) 18 Clause (qq) was inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

19 Clause (qqa) was inserted by section 3 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন) 20 Clause (qqq) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 21 Clause (s) was substituted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

22    The words “Taka ten lakhs” were substituted for the words “Taka two lakhs” by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)

23    Clauses (t) and (tt) were substituted for former clause (t) by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

24 Clauses (t) was substituted by section 10 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন) 25 Section 3 was substituted by section 3 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

26    Clauses (a) and (aa) were inserted by section 2(a) of the Finance Act, 2011 (Act No. 12 of 2011).

27    Clause (f) was substituted by section 3 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009).

28    Clause (hh) was inserted by section 2 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

29    Clause (i) and (j) were substituted by section 4(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

30    Clause (ll) was substituted by section 3 of the Finance Act,2010(Act No.XXXIII of 2010).

31    The word, bracket, letter and figure “specified at clauses (a), (c) and (d) of section 3” were added by section 4 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

32    Clause (a) was substituted by section 3 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

33    The words, bracket, letter and figure “specified at clauses (a), (c) and (d) of section 3” were added by section 4 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

34    Section 7 was substituted by section 4 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

35    The words “an inquest” were substituted for the words “any jury or inquest or as an assessor” by section 5 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

36    The words “or customs­inland container depot” were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

37    The words and bracket “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 6 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

38 Section 13 was substituted by section 5 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

39    The words `and any other counterfeit product` after the words `counterfeit currency notes` were inserted by section 3(a) of the Finance Act, 2011 (Act No. 12 of 2011).

40    The words and commas `, video or audio recording, CDs or recording on any other media` after the words `film or article` were inserted by section 3(b) of the Finance Act, 2011 (Act No. XII of 2011).

41    Clauses (d), was substituted by section 5 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

42    The word “metres” was substituted for the word “yards” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

43    The words `and` was omitted by section 3(d) of the Finance Act, 2011 (Act No. 12 of 2011).

44    Clauses (g)and (h) were substituted by section 5 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

45 Section 17 was substituted by section 6 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

46    Section 18 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

47    The words “and the Second Schedule” were omitted section 5 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)

48    The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 10 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

49 Sub­section (2) was substituted by section 10 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

50 The words “for any goods” were omitted by section 8 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 51 The Explanation was inserted by section 8 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

52 Sections 18A, 18B, 18C and 18D were inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

53 Section 18E was inserted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

54    Section 19 was renumbered as sub­section (1) by section 8 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)

55    The words and commas “If the Government is satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose” were substituted for the words and commas “The Government,

subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, may” by  section

6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

56    The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 11 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

57 Sub­section (2) was added by section 8 of অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন) 58 Clause (a) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

59    The words and commas “If the Board is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature” were substituted for the words and comma “Under circumstances of exceptional nature, the Board may” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

60    The word “Government” was substituted for the word “Board” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

61    The words “or any other authority authorised by the Board in writing in this behalf” were inserted by section 5 of অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)

62    The words “and have continued to be the property of the person by whom or on whose account they were exported” were omittd by section 4 of the Finance Act,2010(Act No.XXXIII of 2010).

63    Clauses (a) and (b) were substituted by section 4 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).

64 Clause (c) was substituted by section 4 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন) 65 Clause (b) was substituted by section 4 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

66    The words “and Value Added Tax ( 潢❛ সংেযাজন কর)” were substituted for the comma and words “, excise­duty and sale­tax” by section 5 of the Finance  Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).

67    The words “and freight forwarding agent” were substituted for the comma and words “, freight forwarding agent and stevedore” by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

68 Section 25 was substituted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

69    The sentence was substituted for the sentence “The value of any imported or exported goods shall be deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale.” by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

70    The Explanation was added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 71 Clause (a) was substituted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

72 The words “under that section” were inserted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 73 The words “or minimum values” were added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

74 Sub­section (4) was substituted by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

75 The words and figure “and section 109” were omitted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

76 Sub­section (6) was added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 77 Section 25A was substituted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

78 Sub­section (1) was substituted by section 10 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

79 Sub­section (2) was substituted by section 7 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

80    Sections 25B and 25C were inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

81    Section 25B was substituted by section 4 of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

82    Section 26, 26A, 26B, 26C and 26D were substituted for the former section 26 by section 13 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

83    The words “when necessary” were substituted for the words “when required” by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

84 The word “and” was omitted by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 85 Clause (aa) was inserted by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

86 Section 27 was substituted by section 4 of অর্থ আইন, ১৯৯১ (১৯৯০ সনের ২১ নং আইন)

87    The bracket and figure “(1)” was inserted by section 5 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

88    The commas and words “, other than warehoused goods,” were omitted by section 14 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

89    The words “damaged, deteriorated, lost or destroyed” were substituted for the words “lost or destroyed” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

90    The words “damaged, deterioration, lost or destruction” were substituted for the words “loss or destruction” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

91 Sub­section (3) was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

92 The words “this Act” were substituted for the words, comma and figures “the Tariff Act, 1934 (XXXII of 1934)” by section 11 of the Finance Act, 1980 (Act No. XXIII of  1980)

93 Clause (aa) was inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন) 94 Section 30 was substituted by section 8 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

95    The words and commas “value and exchange rate applicable to any imported goods, shall be the rate of duty, value and exchange rate” were substituted for the words and commas “and tariff value, if

any, applicable to any imported goods, shall be the rate of duty and tariff value” by section 6(b) of the

Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July,  2008).

96    The words “a bill of entry was presented under section 79 and the bill of entry number was allocated thereto” were substituted for the words “on which the goods are actually removed from the warehouse” by section 3 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

97 Section 30A was inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

98 Section 31 was substituted by section 9 of the Finance Act, 1979 (Act No. V of 1979) 99 The word “or” was added by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

100 Clause (c) was inserted by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

101     The words and comma(,) “within three years of the relevant date,” were omitted by section 5 of the Finance Act,2010(Act No.XXXIII of 2010).

102     The words “amounting to not less than one thousand Taka” were inserted by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

103     The words “three years” were substituted for the words “four months” by section 13 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

104     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 16 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

105 Clause (bb) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

106     The words and comma “error, misconstruction or in any other way” were substituted for the words “error or misconstruction” by section 6 of the Finance Act,2010(Act No.XXXIII of 2010).

107     The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

108     The (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 6 of

অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

109     The words “six months” were substituted for the words “four months” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

110     The words and commas “such duties, not exceeding seven­eighths thereof,” were substituted for the words “seven­eighths of such duties” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

111     The words “or within six months from the date of export” were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

112     The words and commas “officer of customs, or other person duly authorised to receive the same, or as the case may be, until the manifest has been transmitted to the Customs computer system by a registered user” were substituted for the words “officer of customs or other person duly authorised to receive the same” by section 14 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

113     The colon (;) was substituted for the full­stop (.) and the proviso was added thereafter by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

114     The words “Revenue Officer” were substituted for the words “Superintendent of Customs or Principal Appraiser” by section 7 of the Finance Act,2010(Act No.XXXIII of 2010).

115     The words “or if the person­in­charge is a registered user, he may transmit the manifest to the Customs computer system” were inserted by section 15 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

116     The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 17 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

117     The proviso was substituted by section 16 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন) 118 Sub­section (3) was substituted by section 12 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

119     The commas and words “, and where the import manifest is transmitted electronically to the Customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission and that person shall comply with the direction of that Commissioner, if any, in this regard” were added by section 17 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

120     The comma and word “, passengers” were inserted by section 18 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

121     The words “Commissioner of Customs” were substituted for the words “Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

122     The colon (:) was substituted for the semi­colon (;) and the proviso was inserted by section 19 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

123     The proviso was substituted by section 18 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

124     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 18 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

125     The word “Bangladeshi” was substituted for the word “Pakistani” by section 11 of the Finance Ordinance, 1982 (Ordinance No. XVI of 1982)

126 Sub­section (2) was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

127     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

128     The words “A public body or company or port authority or airlines or” were substituted for the words “A public body or company or” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

129     The words “such information as is essential for submitting a bill of entry” were substituted for the words and comma “full information, to make a complete entry of any goods” by section 14 of the Finance Ordinance, 1977 (Ordinance No. XXIII of 1977)

130 Sub­section (1A) was inserted by section 20 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 131 Sub­section (2) was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

132     The word “thirty” was substituted for the words “forty five” by section 4 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

133     The words “within twenty one days of” were substituted for the words “within thirty days of ” by section 4 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

134     The proviso was substituted by section 20 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন) 135 Section 79A was inserted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)

136 Section 79B to 79G were inserted by section 21 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

137     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

138     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

139     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

140     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

141     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

142     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

143     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

144     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

145     The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

146     The words “Customs computer” were substituted for the words “Customs computerized entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

147     The words “or electronic transmission” were inserted by section 20 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

148     The words and comma “in the presence of the owner or his agent, unless due to any exceptional circumstance such presence cannot be allowed” were inserted by section 22 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

149 Sub­sections (3) and (4) were inserted by section 20 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

150 Sub­section (2) was substituted by section 4 of the Finance Act, 2011 (Act No. 12 of 2011). 151 The words “one hundred and twenty” were substituted for the words “one hundred and fifty” by section 5 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

152 Section 82 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of  1980) 153 Section 82 was renumbered as 82(1) by section 5 of অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)

154     The word “thirty” was substituted for the words “forty five” by section 6 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

155     The words “or customs­inland container depot” were inserted by section 6 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

156     The words “twenty one” were substituted for the word “thirty” by section 6 of অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)

157 Sub­section (2) was added by section 5 of অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন) 158 Section 82A was inserted by section 23 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

159 Section 83 was renumbered as 83(1) by section 21 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

160 Sub­section (2) was added by section 21 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

161 Sub­section (3) was added by section 8 of the Finance Act,2010(Act No.XXXIII of  2010).

162 Sections 83A, 83B and 83C were inserted by section 24 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

163 The words “within three years from the date on which the original assessment was made” were omitted by section 9 of the Finance Act,2010(Act No.XXXIII of 2010).

164 Section 83D was inserted by section 13 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

165     The words and figure “or reassessed under section 109” were omitted by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

166     The words and comma “to be determined by the Board, being a rate not less than the bank rate fixed by the Bangladesh Bank and not more than double the Bank rate so fixed” were substituted for the words “of eight per cent per annum or such other rate as is for the time being fixed by the Board” by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)

167     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

168     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 23 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

169 Section 86A was substituted by section 9 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন) 170 Section 87 was substituted by section 2 of অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)

171 Section 91 was substituted by section 15 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

172     The words and comma “Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or” were substituted for the words and comma “Investigation Directorate, or” by section 5(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

173     The words “of the said Directorates and Commissionerate” were substituted for the words “of the said two Directorates” by section 5(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

174     The words “by giving fifteen days prior notice in writing to the Commissioner of Customs ” were substituted for the words “with the permission in writing of the Commissioner of Customs” by section 25 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

175     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 24 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

176 Clause (b) was substituted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

177 The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 24 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

178 Section 96 was substituted by section 16 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

179     Section 98 was substituted by section 5 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007).

180     Sub­section (2A) was inserted by section 4 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009).

181 Section 98A was inserted by section 8 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)

182     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

183     The comma (,) was omitted and the words and comma “or any officer authorised for the purpose by the Commissioner of Customs,” were inserted by section 26 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

184     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

185     The words “that Commissioner” were substituted for the words “the Commissioner” by section 27 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

186     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 28 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

187     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 29 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

188 Sub­section (5) was added by section 27 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

189     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 29 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

190     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

191     The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

192     The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

193     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 28 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

194     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

195     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 31 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

196     The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 29 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

197     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 32 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

198 Clause (c) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

199     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 34 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

200     The words and figure “under section 86 or as prescribed by rules made under this Act” were substituted for the words and figure “under section 86” by section 30 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

201 Sub­section (1) was substituted by section 31 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

202 Sub­section (3) was added by section 32 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

203     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 35 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

204     The comma (,) was substituted for the full­stop (.) and the words and the full­stop (.) “or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed by the Commissioner of Customs.” were inserted by section 33 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

205     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 36 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

206     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 37 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

207     The words “notice thereof in writing shall” were substituted for the words “notice thereof” by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)

208     The words “within two working days” were substituted for the words “within forty­eight hours” by section 7 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).

209 Clause (d) was substituted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

210 Clause (e) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980) 211 Clauses (ff) and (fff) were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

212     The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board” were substituted for the words “Commissioner of Customs” by section 39 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

213     The word “warehouse” was substituted for the words “public warehouse” by section 19 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

214 Section 119A was inserted by section 3 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)

215 The word “Board” was substituted for the word “Government” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

216 Clause (ii) was inserted by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

217     Section 129A including was omitted by section 5 of the Finance Act, 2011 (Act No. XII of 2011).

218     The existing provision was numbered as sub­section (1) of that section by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

219 Sub­clause (i) was substituted by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

220     The colon (:) was substituted for the semi­colon (;) and the proviso was added by section 20 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)

221     The colon (:) was substituted for the full­stop (.) and the proviso was added thereafter by section 40 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

222 Sub­section (2) was added by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

223     The former clause (ii) which was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন), was renumbered as clause (iii) by section 2 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

224     Sub­section(1A) was substituted by section 11 of the Finance Act,2010(Act No.XXXIII of 2010). 225 The proviso was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

226     The words “an officer not below the rank of Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

227     The words “an officer not below the rank of Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of অর্থ আইন,১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

228     The words “an officer not below the rank of Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)

229 Section 158A was inserted by section 37 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

230     The words “of like rank duly” were omitted by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)

231     The words “of smuggling” were substituted for the words and commas “related to exportation of such goods as the Central Government may, by notification in the official Gazette, specify in this behalf” by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)

232     The word “smuggling” was substituted for the word “exportation” by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)

233     The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

234     The colon (:) was substituted for the full­stop (.) and the proviso was inserted thereafter by section 38 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

235 Section 171 was substituted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)

236     Clause (a) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

237     The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

238     The words “High Court Division” were substituted for the words “High Court” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

239 Clause (kk) was inserted by section 8 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)

240     The words “High Court Division” were substituted for the words “High Court” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

241     Clause (2) was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980) 242 Section 179 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

243     The existing provision was numbered as sub­section (1) of that section by section 12 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)

244     TABLE was substituted by section 5(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

245     The colon (:) was substituted for the full­stop (.) by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

246     Section 181 was renumbered as 181(1) by section 2 of the Customs (Amendment) Ordinance, 1985 (Ordinance No. XI of 1985)

247     Sub­section (2) was added by section 2 of the Customs (Amendment) Ordinance, 1985 (Ordinance No. XI of 1985)

248     The words “Taka five thousand” were substituted for the words “five hundred rupees” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)

249     The words “five years” were substituted for the words “three years” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

250     The words “ten thousand Taka” were substituted for the words “Taka five thousand” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)

251     CHAPTER XVIIIA and under this chapter `section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J and 192K ` were inserted by section 7 of the Finance Act, 2011 (Act No. XII of 2011).

252     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 6 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

253     Section 192C was substituted by section 6(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013).

254     The word ``and`` was omitted by section 3(a)(1) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014).

255     The semi­colon and word ``; and`` was substituted for the full­stop (.) by section 3(a)(2)(i) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July,  2014).

256     Clause (c) was added by section 3(a)(2)(ii) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014).

257     The commas and words ``, except disputes related to customs classification and penalty thereof, pending under mandatory pre­shipment inspection system`` was inserted after the word ``goods`` by section 3(b) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014).

258     The word and comma “fees,” were inserted after the word and comma “appointment,” by section 8(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

259     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 8(b) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

260     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 9 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

261     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 10 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

262     The words and commas “agreement, including commitment to pay the duty and taxes or refund the same, as the case may be, in the agreed time limit,” were substituted for the word and comma “agreement,” by section 11(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

263     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 11(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

264     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 11(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

265     Sub­section (3) was substituted by section 12 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

266     The words and hyphen “or Pre­shipment Inspection Agency” were inserted after the words “exporter” by section 13 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

267     Sections 193 and 193A were substituted for the previous section 193 by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

268 Section 193A was renumbered as 193B by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

269 The words “or on an application made by any person” were omitted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

270 Section 193C was substituted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন) 271 Sub­section (1) was substituted by section 42 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)

272     The words, figure and letter “or section 196A” were inserted by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)

273     The words “fifty per cent of the duty demanded or fifty per cent of the penalty imposed, or both, as the case may be” were substituted for the words “the duty demanded or the penalty levied” by section 9 of অর্থ আইন,